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Home / Simons-Taxes /Corporate tax /Part D1 Corporation tax generally /Division D1.7 Loan relationships /Overview of loan relationships / D1.707A What transactions are treated as loan relationships?
Commentary

D1.707A What transactions are treated as loan relationships?


Corporate tax

A number of transactions are treated as loan relationships as listed below1:

  1. Ìý

    •ÌýÌýÌýÌý certain 'non-lending' relationships even though they do

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