C1C2Part 5Loan Relationships
Annotations:
Modifications etc. (not altering text)
C2
Pt. 5 applied (with modifications) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 990(5), 1184(1) (with Sch. 2)
Chapter 15Tax avoidance
Connected parties deriving benefit from creditor relationships
F1453Connected parties deriving benefit from creditor relationships
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Pt. 5 applied (with effect in accordance with Sch. 24 paras. 13-16 of the amending Act) by Finance Act 2009 (c. 10), Sch. 24 para. 15(2)(3)