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Corporation Tax Act 2009, Section 559 is up to date with all changes known to be in force on or before 11 September 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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In this Chapter—
“advance”—
in the case of a creditor repo, has the same meaning as in section 543,
in the case of a creditor quasi-repo, has the same meaning as in section 544,
in the case of a debtor repo, has the same meaning as in section 548, and
in the case of a debtor quasi-repo, has the same meaning as in section 549,
“arrangement” includes any agreement or understanding (whether or not it is legally enforceable),
“creditor quasi-repo” has the meaning given by section 544,
“creditor repo” has the meaning given by section 543,
“debtor quasi-repo” has the meaning given by section 549,
“debtor repo” has the meaning given by section 548,
“discharge”, in relation to a liability, means the discharge of the liability in whole or in part (and “discharged” is to be read accordingly),
“overseas dividend”, in relation to overseas securities, means any interest, dividend or other annual payment payable in respect of the securities, and
“overseas securities” means shares, stock or other securities issued by—
a government or public or local authority of a territory outside the United Kingdom, or
any other body of persons not resident in the United Kingdom.
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