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Legislation
Corporation Tax Act 2010

Crossheading Tax credits: stock lending arrangements and repos

  • Section 808 No tax credits for borrower under stock lending arrangement
  • Section 809 No tax credits for lender under creditor repo or creditor quasi-repo
  • Section 810 No tax credits for borrower under debtor repo or debtor quasi-repo
  • Section 811 Arrangements between companies to make distributions
  1. Corporation Tax Act 2010
  2. /
  3. /Chapter 5 Stock lending arrangements and repos

Crossheading Tax credits: stock lending arrangements and repos

From legislation.gov.uk

Contents

  1. Section 808 No tax credits for borrower under stock lending arrangement
  2. Section 809 No tax credits for lender under creditor repo or creditor quasi-repo
  3. Section 810 No tax credits for borrower under debtor repo or debtor quasi-repo
  4. Section 811 Arrangements between companies to make distributions
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