109 Repo cases in which no disregard under section 108
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

109  Repo cases in which no disregard under section 108

(1)     Tax attributable to interest accruing to a company under a loan relationship is within this section if—

(a)     at the time when the interest accrues, the company has ceased to be a party to the

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