http://www.legislation.gov.uk/ukpga/2009/4/section/509Corporation Tax Act 2009An Act to restate, with minor changes, certain enactments relating to corporation tax; and for connected purposes.texttext/xmlenStatute Law Database2024-11-01Expert Participation2024-10-30 Part 6Relationships treated as loan relationships <Abbreviation Expansion="Et cetera" xml:lang="la">etc</Abbreviation>Chapter 6Alternative finance arrangements<Emphasis>Treatment as loan relationships</Emphasis>Application of Part 5: general5091Part 5 applies in relation to alternative finance arrangements to which a company (“A”) is a party as if the arrangements were a loan relationship to which A is a party.2Accordingly, references in the Corporation Tax Acts to a loan relationship include references to such alternative finance arrangements.3Section 510 makes further provision about the way in which Part 5 applies to particular descriptions of alternative finance arrangements.
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Relationships treated as loan relationships
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