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Corporation Tax Act 2009
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509Application of Part 5: general
This section has no associated Explanatory Notes
(1)Part 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.
(2)Accordingly, references in the Corporation Tax Acts to a loan relationship include references to such alternative finance arrangements.
(3)Section 510 makes further provision about the way in which Part 5 applies to particular descriptions of alternative finance arrangements.
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