[259NEF Corporate rescue: debt released shortly after connection arises]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[259NEF  Corporate rescue: debt released shortly after connection arises]

[(1)     This section is to be read with section 259NEB (relevant debt relief circumstances: introductory).

(2)     The circumstances in this section are—

(a)     the relevant release takes place within 60 days of the payer and a payee becoming

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