336 Transfers of loans on group transactions
Corporation Tax Act 2009 (2009 c 4) | Legislation

336  Transfers of loans on group transactions

(1)     The case referred to in section 335(1)(a) is where—

(a)     there is a transaction within subsection (2) or a series of transactions within subsection (3), and

(b)     as a result one of the companies involved (“the transferee”) directly or indirectly replaces the other (“the transferor”) as a party to a loan relationship.

(2)     A transaction is within this subsection if it is a related transaction

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