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Home / Simons-Taxes /Corporate tax /Part D1 Corporation tax generally /Division D1.7 Loan relationships /Taxation treatment of loan relationship debits and credits / D1.747 Company ceasing to be a party to a loan relationship (accounting periods beginning before 1 January 2016)
Commentary

D1.747 Company ceasing to be a party to a loan relationship (accounting periods beginning before 1 January 2016)


Corporate tax

The provisions in this article were repealed for accounting periods beginning on or after 1 January 2016.

Where a company ceased to be a party to a loan relationship in an accounting period beginning before 1 January 2016 there could have been

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