42 Release of trade etc debts
Finance Act 2009 (2009 c 10) | Legislation

42  Release of trade etc debts

(1)     CTA 2009 is amended as follows.

(2)     In section 353 (introduction to Chapter 6 of Part 5)—

(a)     omit subsection (3), and

(b)     in subsection (6), after “loss”” insert “and “release debit””.

(3)     In section 476(1) (definitions for purposes of Parts 5 and 6), after the definition of “profit sharing arrangements” insert—

““release debit”, in relation to a company, means a debit

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