Point in time view as at 31/01/2013.
Corporation Tax Act 2010, Section 464 is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)This section applies if sections 455 to 459 have effect under section 460 (loan treated as made by close company) as if a loan or advance had been made by a company (“A”), rather than the company (“B”) which—
(a)actually made it,
(b)is regarded as having made it under section 455(4) (deemed loan where debt incurred or assigned to close company), or
(c)would be so regarded if it were a close company.
(2)If the whole or part of the debt is released or written off by B, A rather than B is treated, for the purposes of section 463, as releasing it or writing it off.
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