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Corporation Tax Act 2009

Section 410: Exceptions to section 409

1230.This section provides exceptions to the preceding section, where either credits equalling debits are brought into account under this Part or where the debtor company is a CIS-based close company or a CIS limited partnership. It is based on paragraph 18(1ZA) to (1C) and (4) of Schedule 9 to FA 1996.

1231.“The debtor company” in paragraph 18(1C)(c) of Schedule 9 has been rewritten for consistency in subsection (4) as “the issuing company”, the term used elsewhere in that paragraph.

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