Related Commentary  Related HMRC Manuals

337(1)  The case referred to in section 335(1)(b) is where–

(a)a transfer between two companies occurs to which this section applies, and

(b)as a result one of the companies (“the transferee”) directly or indirectly replaces the other (“the transferor”) as a party to a loan relationship.

337(2)  This section applies to the transfers specified in subsection (3), so far as they are not excluded by subsection (4).

337(3)  They are–

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