546 Charge on lender for finance return in respect of the advance
Corporation Tax Act 2009 (2009 c 4) | Legislation

546  Charge on lender for finance return in respect of the advance

(1)     This section applies if a company (“the lender”) has a creditor repo or creditor quasi-repo.

(2)     The advance under the creditor repo or creditor quasi-repo is, in the case of the lender, to be treated for the purposes of Part 5 and this Part as a money debt which—

(a)     is owed to the lender or, if the lender

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