436 Original holder using fair value accounting
Corporation Tax Act 2009 (2009 c 4) | Legislation

436  Original holder using fair value accounting

(1)     This section applies instead of section 435 if, in a case where that section would otherwise apply, the original holder 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 amount which is to be brought into account by the original holder

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