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Legislation

Corporation Tax Act 2010

Crossheading Type 1 arrangements

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Section 758 Type 1 finance arrangement defined
Section 759 Certain tax consequences not to have effect
Section 760 Payments treated as borrower's income
Section 761 Deemed loan relationship if borrower is a company
Section 762 Deemed loan relationship if borrower is partnership with corporate member

Chapter 2 Finance arrangements
Crossheading Type 1 arrangements

Crossheading Type 1 arrangements

From legislation.gov.uk

Contents

Section 758 Type 1 finance arrangement defined
Section 759 Certain tax consequences not to have effect
Section 760 Payments treated as borrower's income
Section 761 Deemed loan relationship if borrower is a company
Section 762 Deemed loan relationship if borrower is partnership with corporate member