Corporation Tax Act 2010

This section has no associated Explanatory Notes

For the purposes of this Part the following provisions are to be treated as of no effect—

(a)section 441 of CTA 2009 (loan relationships for unallowable purposes);

(b)section 690 of that Act (derivative contracts for unallowable purposes);

F2(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F3(ca)Part 6A of TIOPA 2010 (hybrid and other mismatches);]

[F4(d)Part 10 of that Act (corporate interest restriction).]]

Textual Amendments

F1Pt. 21BA inserted (with effect in accordance with Sch. 20 para. 6 of the amending Act) by Finance Act 2013 (c. 29), Sch. 20 para. 3

F2S. 938V(c) omitted (with effect in accordance with Sch. 10 para. 22(b) of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 10 para. 8(a)

F4S. 938V(d) substituted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 9