Part 6

Relationships treated as loan relationships etc
Chapter 6

Alternative finance arrangements

Treatment as loan relationships

Application of Part 5: general
509
1
Part 5 applies in relation to alternative finance arrangements to which a company (“A”) is a party as if the arrangements were a loan relationship to which A is a party.
2
Accordingly, references in the Corporation Tax Acts to a loan relationship include references to such alternative finance arrangements.
3
Section 510 makes further provision about the way in which Part 5 applies to particular descriptions of alternative finance arrangements.