Defined term

“debtor relationship”

Defined in 5 Acts and 3 statutory instruments.

  1. The Authorised Investment Funds (Tax) Regulations 2006 SI 2 definitions
  2. Corporation Tax Act 2009 Act 3 definitions
  3. Corporation Tax Act 2010 Act
  4. Energy (Oil and Gas) Profits Levy Act 2022 Act
  5. Finance Act 2022 Act 2 definitions
  6. The Investment Trusts (Dividends) (Optional Treatment as Interest Distributions) Regulations 2009 SI
  7. The Mutual Societies (Transfers of Business) (Tax) Regulations 2009 SI 3 definitions
  8. Taxation (International and Other Provisions) Act 2010 Act 2 definitions

Definitions are taken from the instruments as published on zoomLaw, for guidance only. Check the instrument itself for its scope and any amendments.