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Finance Act 2009

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Changes over time for: Cross Heading: Stranded deficits in non-trading loan relationships: financing income

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Version Superseded: 01/04/2010

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Point in time view as at 21/07/2009.

Changes to legislation:

Finance Act 2009, Cross Heading: Stranded deficits in non-trading loan relationships: financing income is up to date with all changes known to be in force on or before 27 February 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. Help about Changes to Legislation

Stranded deficits in non-trading loan relationships: financing incomeU.K.

64(1)This paragraph applies where—U.K.

(a)under paragraph 63, the relevant amount is treated is not being a financing expense amount of company A, and

(b)apart from this paragraph, the relevant amount is a financing income amount of company B by virtue of meeting condition A in paragraph 55.

(2)The relevant amount is treated as not being a financing income amount of company B.

(3)In this paragraph “company A” and “company B” have the same meanings as in paragraph 63.

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