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Legislation

Corporation Tax Act 2010

Crossheading Type 3 arrangements

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Section 767 Type 3 finance arrangement defined
Section 768 Certain tax consequences not to have effect
Section 769 Deemed loan relationship

Chapter 2 Finance arrangements
Crossheading Type 3 arrangements

Crossheading Type 3 arrangements

From legislation.gov.uk

Contents

Section 767 Type 3 finance arrangement defined
Section 768 Certain tax consequences not to have effect
Section 769 Deemed loan relationship