Corporation Tax Act 2010 (c. 4)

[F1 Part 21B U.K. Group mismatch schemes

Textual Amendments

F1 Pt. 21B inserted (with effect in accordance with Sch. 5 para. 6 of the amending Act) by Finance Act 2011 (c. 11), Sch. 5 para. 2

938N Priority U.K.

For the purposes of this Part the following provisions are to be treated as of no effect—

(a) section 441 of CTA 2009 (loan relationships for unallowable purposes);

(b) section 690 of that Act (derivative contracts for unallowable purposes);

(c) Part 4 of TIOPA 2010 (transfer pricing);

F2 (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F3 (da) Part 6A of that Act (hybrid and other mismatches);]

[F4 (e) Part 10 of that Act (corporate interest restriction).]]

Textual Amendments

F2 S. 938N(d) omitted (with effect in accordance with Sch. 10 para. 22(b) of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 10 para. 7(a)

F3 S. 938N(da) inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 10 para. 7(b)

F4 S. 938N(e) substituted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 8