543 Meaning of creditor repo
Corporation Tax Act 2009 (2009 c 4) | Legislation

Creditor repos and creditor quasi-repos

543  Meaning of creditor repo

(1)     For the purposes of this Chapter a company (“the lender”) has a creditor repo if each of conditions A to E is met.

(2)     Condition A is that under an arrangement another person (“the borrower”) receives from

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