[371IG What is a “qualifying loan relationship”?]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[371IG  What is a “qualifying loan relationship”?]

[(1)     In this Chapter “qualifying loan relationship” means a creditor relationship of the CFC—

(a)     the ultimate debtor in relation to which is a qualifying company, and

(b)     which is not prevented from being a qualifying loan relationship by section 371IH.

(2)     In this Chapter “the ultimate debtor”, in relation to a creditor relationship of the CFC, means the debtor in relation to the creditor relationship.

This is subject to what follows.

(3)     Subsection (4) or (5) (as the case may be) applies if—

(a)     there

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