# Corporation Tax Act 2010, Section 157: Introduction to Chapter

Extent: E+W+S+N.I.

(1) This Chapter applies for the purposes of sections 143(3)(b) and (c), 144(3)(b) and (c) and 151(4)(a) and (b).
(2) For the purposes of this Chapter—
(a) “new consideration” has the meaning given by section 1115, and
(b) all loans are regarded as being securities.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/157 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-157
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.