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 704
"Creditor relationship" and "debtor relationship"
Section 704 defines the terms "creditor relationship" and "debtor relationship" for the purposes of the derivative contracts rules in Part 7 of the Act.
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.