381 Determinations of credits and debits by company partners: general
Corporation Tax Act 2009 (2009 c 4) | Legislation

381  Determinations of credits and debits by company partners: general

(1)     The credits and debits to be brought into account under section 380(3) are to be determined separately for each company partner as follows.

(2)     The money debt owed by or to the firm is treated as if—

(a)     it were owed by or, as the case may be, to the company partner,

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