343 Receiving company using fair value accounting
Corporation Tax Act 2009 (2009 c 4) | Legislation

343  Receiving company using fair value accounting

(1)     This section applies instead of section 342 if, in a case where that section would otherwise apply, the receiving company is regarded for the purposes of this section as using fair value accounting in respect of the loan relationship constituting or included in the original shares.

(2)     The

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