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Legislation
Corporation Tax Act 2010

Crossheading Taxation of debtor on release of loan to trustees of settlement which has ended

  • Section 463 Taxation of debtor on release of loan to trustees of settlement which has ended
  • Section 464 Section 463: other person treated as releasing or writing off debt
  • Section 464ZA Treatment of certain repayments
  • Section 464ZB Section 464ZA: supplementary
  1. Chapter 3 Charge to tax in case of loan to participator
  2. Crossheading Taxation of debtor on release of loan to trustees of settlement which has ended

Crossheading Taxation of debtor on release of loan to trustees of settlement which has ended

From legislation.gov.uk

Contents

  1. Section 463 Taxation of debtor on release of loan to trustees of settlement which has ended
  2. Section 464 Section 463: other person treated as releasing or writing off debt
  3. Section 464ZA Treatment of certain repayments
  4. Section 464ZB Section 464ZA: supplementary
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