# Corporation Tax Act 2009, Section 704: “Creditor relationship” and “debtor relationship”


(1) In this Part “creditor relationship” has the same meaning as in Part 5 (loan relationships) (see section 302(5) (meaning of “creditor relationship”)).
(2) In this Part “debtor relationship” has the same meaning as in Part 5 (see section 302(6) (meaning of “debtor relationship”)).

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/704 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-704
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.