Corporation Tax Act 2009

Valid from 01/04/2009

704“Creditor relationship” and “debtor relationship”U.K.
This section has no associated Explanatory Notes

(1)In this Part “creditor relationship” has the same meaning as in Part 5 (loan relationships) (see section 302(5) (meaning of “creditor relationship”)).

(2)In this Part “debtor relationship” has the same meaning as in Part 5 (see section 302(6) (meaning of “debtor relationship”)).