Finance Act 2002

Loan relationships for unallowable purposes

30In paragraph 13 of Schedule 9, after sub-paragraph (1) insert—

(1A)Amounts which, by virtue of this paragraph, are not brought into account for the purposes of this Chapter as respects any matter are in consequence also amounts which, in accordance with section 80(5) of this Act, are not to be brought into account for the purposes of corporation tax as respects that matter apart from this Chapter..