Corporation Tax Act 2009 (c. 4)

SCHEDULES

SCHEDULE 1 U.K. Minor and consequential amendments

Part 2 U.K. Other enactments

Income Tax Act 2007 (c. 3) U.K.

717 U.K. In section 976(6) (arrangements for payments of interest less tax or at a specified net rate) for paragraph (b) substitute—

“(b) interest which is required to be brought into account under Part 5 of CTA 2009 (loan relationships) as a non-trading credit of the recipient.”