Corporation Tax Act 2009 (c. 4)

Part 6 U.K. Relationships treated as loan relationships etc

Chapter 6 U.K. Alternative finance arrangements

Power to extend this Chapter to other arrangements U.K.

F1 521 Power to extend this Chapter to other arrangements U.K.

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Textual Amendments

F1 S. 521 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 225, Sch. 10 Pt. 7 (with Sch. 9 paras. 1-9, 22)