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Legislation

Corporation Tax Act 2010

Crossheading Type 2 arrangements

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Section 763 Type 2 finance arrangement defined
Section 764 Relevant change in relation to partnership
Section 765 Certain tax consequences not to have effect
Section 766 Deemed loan relationship

Chapter 2 Finance arrangements
Crossheading Type 2 arrangements

Crossheading Type 2 arrangements

From legislation.gov.uk

Contents

Section 763 Type 2 finance arrangement defined
Section 764 Relevant change in relation to partnership
Section 765 Certain tax consequences not to have effect
Section 766 Deemed loan relationship