450 Meaning of “corresponding debtor relationship”
Corporation Tax Act 2009 (2009 c 4) | Legislation

450  Meaning of “corresponding debtor relationship”

(1)     In section 449 “corresponding debtor relationship” means a debtor relationship which—

(a)     corresponds to the creditor relationship mentioned in section 449(1), and

(b)     is of such a kind that conditions A and B are met.

(2)     Condition A is that such credits as are mentioned

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