Corporation Tax Act 2009 (c. 4)

Part 5 U.K. Loan Relationships

Modifications etc. (not altering text)

C1 Pt. 5 applied (with effect in accordance with Sch. 24 paras. 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 para. 15(2)(3)

C2 Pt. 5 applied (with modifications) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 990(5), 1184(1) (with Sch. 2)

Chapter 1 U.K. Introduction

How profits and deficits from loan relationships are dealt with U.K.

296 Profits and deficits to be calculated using credits and debits given by this Part U.K.

Profits and deficits arising to a company from its loan relationships are to be calculated using the credits and debits given by this Part.