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Legislation

Finance Act 2016

Crossheading Loan relationships

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Section 49 Loan relationships and derivative contracts
Section 50 Loans to participators etc: rate of tax
Section 51 Loans to participators etc: trustees of charitable trusts

PART 2 Corporation tax
Crossheading Loan relationships

Crossheading Loan relationships

From legislation.gov.uk

Contents

Section 49 Loan relationships and derivative contracts
Section 50 Loans to participators etc: rate of tax
Section 51 Loans to participators etc: trustees of charitable trusts