Draft legislation: Corporation Tax rules on debt buy backs

This page contains material relating to the statement made by the Financial Secretary to the Treasury on 14 October 2009 on the tax rules on debt buy backs.

• Ministerial statement 9 November 2009 (PDF 16K)
• Draft legislation published 9 November 2009 (PDF 29K)
• Further details on proposed changes to legislation 21 October 2009
• Ministerial statement 14 October 2009