Corporation Tax Act 2010, Section 755 is up to date with all changes known to be in force on or before 14 May 2025. 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.
(1)This Chapter does not apply if—
(a)the consideration for the transfer is the advance under a type 1 finance arrangement, and
(b)the transferor is, or is a member of a partnership which is, the borrower in relation to the arrangement.
(2)This Chapter does not apply if—
(a)the consideration for the transfer is the advance under a type 2 finance arrangement or a type 3 finance arrangement, and
(b)the transferor is a member of the partnership which receives that advance under the arrangement.
(3)In this section—
“type 1 finance arrangement” has the meaning given for the purposes of Chapter 2 by section 758,
“type 2 finance arrangement” has the meaning given for the purposes of Chapter 2 by section 763, and
“type 3 finance arrangement” has the meaning given for the purposes of Chapter 2 by section 767.
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