Version Superseded: 19/07/2011
Point in time view as at 01/04/2010. This version of this provision has been superseded.
Corporation Tax Act 2010, Section 510 is up to date with all changes known to be in force on or before 04 March 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.
(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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