364 Introduction to Chapter
Corporation Tax Act 2009 (2009 c 4) | Legislation

Chapter 7
Group Relief Claims Involving Impaired or Released Consortium Debts

364  Introduction to Chapter

(1)     This Chapter applies if—

(a)     there is (or was) a relevant consortium creditor relationship (see subsection (2)), and

(b)     either—

(i)     an impairment loss is or has been brought into account for the purposes of this Part for any group accounting period by the creditor, or

(ii)     a debit in respect of a release of liability under the relationship is or has been so brought into account.

(2)     For the purposes of this Chapter a relationship is a relevant consortium creditor relationship if—

(a)

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