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The Corporation Tax (Exclusion from Short-Term Loan Relationships) Regulations 2009 (revoked)

S.I. 2009/3313 · Made 15 December 2009 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 16 November 2017.

Corporation Tax

Made 15th December 2009

Coming into force 1st January 2010

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Annotations to the whole text

Textual amendments

F1

Regulations revoked (with effect in accordance with Sch. 5 para. 26(1) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 11(3)(c)

Contents

  1. 1Citation, commencement and interpretation Repealed
  2. 2Exclusion from short-term loan relationship Repealed
  3. 3Meaning of long-term funding purpose Repealed
  4. 4Anti-avoidance Repealed
  5. 5Long-term aggregated loan relationship Repealed
  6. Signature
  7. Explanatory note

1Citation, commencement and interpretationF1

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2Exclusion from short-term loan relationshipF1

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3Meaning of long-term funding purposeF1

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4Anti-avoidanceF1

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5Long-term aggregated loan relationshipF1

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Signature

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Explanatory note

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