# The BRB (Residuary) Limited (Tax Consequences) Order 2013, Article 7: Corporation tax: loan relationships


For the purposes of Part 5 of the Corporation Tax Act 2009 (loan relationships), in relation to a relevant transfer to LCR, BRB Residuary and LCR are to be treated as if they were members of the same group.

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Source: https://www.legislation.gov.uk/uksi/2013/2242/article/7 (the official version)
Page: https://openlegislation.uk/brb-residuary-limited-tax-consequences-order-2013/article-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.