Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2009 section 542
Introduction to Chapter
Section 542 introduces the Chapter dealing with "repos" — arrangements where securities are sold and repurchased in a way that is, in substance, equivalent to a secured loan, and explains how the Chapter is structured.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.