359 Exclusion of credits on release of connected companies debts during creditor's insolvency
Corporation Tax Act 2009 (2009 c 4) | Legislation

359  Exclusion of credits on release of connected companies debts during creditor's insolvency

(1)     This section applies if—

(a)     a liability to pay an amount under a company's debtor relationship is released,

(b)     the release takes place in an accounting period for which an amortised cost

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