SCHEDULES
SCHEDULE 10Tax
Part 2 Provisions relating to Part 5
Income Tax and Corporation Tax
I19Loan relationships
1
Sub-paragraph (2) applies if, apart from this paragraph, a Part 5 transfer would be a related transaction for the purposes of F1Part 5 of the Corporation Tax Act 2009 (loan relationships .
2
The Part 5 transfer is to be disregarded for the purposes of F2that Part , except for the purpose of identifying any person in whose case any debit or credit not relating to the transaction is to be brought into account.