297 Trading credits and debits to be brought into account under Part 3
Corporation Tax Act 2009 (2009 c 4) | Legislation

297  Trading credits and debits to be brought into account under Part 3

(1)     This section applies so far as in any accounting period a company is a party to a loan relationship for the purposes of a trade it carries on.

(2)     The credits in respect of the relationship for

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