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Corporation Tax Act 2010
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462Determination of particular questions as a result of section 460
This section has no associated Explanatory Notes
(1)This section applies if, as a result of section 460, sections 455 to 459 have effect as if a loan or advance made by C had been made by another company.
(2)Any question under those sections whether—
(a)the company making the loan or advance did so in the ordinary course of a business carried on by it which includes the lending of money,
(b)the loan or advance or part of it has been repaid to the company, or
(c)the company has released or written off the whole or part of the debt in respect of the loan or advance,
is to be determined by reference to C.
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