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48 Loan Relationships Etc

Volume 403: debated on Monday 14 April 2003

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Resolved,

That provision (including provision having retrospective effect) may be made for the purposes of corporation tax in relation to—

  • (a) loan relationships; and
  • (b) other relationships where a company stands, or is treated as standing, in the position of a creditor or debtor in relation to a debt.