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Legislation

Corporation Tax Act 2010

Crossheading Tax credits: stock lending arrangements and repos

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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

Tax credits: stock lending arrangements and repos
No tax credits for borrower under debtor repo or debtor quasi-repo

Section 810 | No tax credits for borrower under debtor repo or debtor quasi-repo

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed