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Companies Act 2006: Primary legislation governing company operations, particularly focusing on directors' duties and intra-group transactions in the context of intercompany loans

Consumer Credit Act 1974: While primarily for consumer protection, needs consideration to ensure the intercompany agreement doesn't inadvertently fall within its scope

Financial Services and Markets Act 2000: Regulates financial activities and services, relevant for ensuring compliance with regulated activities provisions

Corporation Tax Act 2009: Governs the tax treatment of loan relationships between companies, including interest deductibility and other tax implications

Income Tax Act 2007: Relevant for the tax treatment of interest payments made under the loan agreement

Transfer Pricing Legislation: Ensures that intercompany loans, especially cross-border ones, are made on arm's length terms

Thin Capitalization Rules: Rules governing the debt-to-equity ratio in companies and limiting excessive interest deductions

FCA Regulations: Financial Conduct Authority regulations that may impact intercompany financing arrangements

PRA Requirements: Prudential Regulation Authority requirements that may apply to regulated entities engaging in intercompany loans

Contract Law Principles: Common law fundamentals including offer, acceptance, consideration, and intention to create legal relations

Ultra Vires Doctrine: Legal principle concerning whether a company has the power to enter into the specific loan transaction

Corporate Benefit Rules: Legal requirements ensuring the loan agreement provides benefit to each participating company

Insolvency Act 1986: Legislation concerning transactions at an undervalue and preference, particularly relevant in group company contexts

Companies (Cross-Border Mergers) Regulations 2007: Regulations affecting intercompany transactions involving cross-border elements

Modern Slavery Act 2015: Legislation requiring group-wide compliance in corporate governance and transparency

EU Retained Law: Post-Brexit EU laws retained in UK legislation that may affect intercompany financing arrangements

International Accounting Standards: Standards governing how intercompany loans should be recorded and reported in financial statements

OECD Guidelines: International guidelines on transfer pricing and intercompany transactions that influence loan pricing and terms