110Restriction on surrender of losses etc from alternative finance arrangementsU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)This section applies if the surrendering company is prevented from obtaining a deduction in respect of an amount by section 520 of CTA 2009 (provision not at arm's length: non-deductibility of relevant return).
(2)The amount may not be surrendered under this Chapter.