Commentary

D1.7113 Destinations for rewritten material

Corporate tax
Corporate tax | Commentary

D1.7113 Destinations for rewritten material

Corporate tax | Commentary

D1.7113 Destinations for rewritten material

The list below details the destinations of rewritten content:

D1.7101 [Deleted—Certain creditor loan relationships which carry rights of conversion into or exchange for shares]

Deleted as obsolete

D1.7102 [Deleted—Loan relationships linked to chargeable assets]

Deleted as obsolete

D1.7103 [Deleted—Transitional provisions for debtor loan relationships that carry rights of conversion into or exchange for shares]

Deleted as obsolete

D1.7104 [Deleted—Transitional provisions for debtor loan relationships linked to chargeable assets]

Deleted as obsolete

D1.7105 [Deleted—Election to bifurcate a creditor loan relationship]

Deleted as obsolete

D1.7106 [Rewritten—Deferment of transitional adjustments where artificial arrangements]

Rewritten to D1.7100

D1.7107 [Deleted—Bank and building society dormant accounts]

Deleted as obsolete

D1.7108 [Rewritten—Foreign currency loan relationship accounted for

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