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Corporation Tax Act 2010
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Changes over time for: Section 510
Version Superseded: 19/07/2011
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- 01/04/2010- Amendment
- 01/04/2010
Point in time - 19/07/2011- Amendment
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510Substantial donor transactions: supplementaryU.K.
This section has no associated Explanatory Notes
(1)In sections 502 to 508—
(a)a reference to a substantial donor or other person includes a reference to a person connected with the donor or other person,
(b)“financial assistance” includes, in particular—
(i)the provision of a loan, guarantee or indemnity, and
(ii)entering into alternative finance arrangements within the meaning of section 564A(2) of ITA 2007 or section 501(2) of CTA 2009, and
(c)a reference to a gift of a specified amount includes a reference to a non-monetary gift of that value.
(2)On an appeal against an assessment the tribunal may affirm or replace a decision of an officer of Revenue and Customs under section 504 or 507.
(3)The Treasury may by regulations vary a sum, or a period of time, specified in section 502(2).
(4)Section 1124 (meaning of “control”) does not apply for the purposes of section 508(4) or 509(2).
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