[F1938VPriorityU.K.
This section has no associated Explanatory Notes
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 6 of TIOPA 2010 (tax arbitrage);
(d)Part 7 of that Act (tax treatment of financing costs and income).]
Textual Amendments
F1Pt. 21BA inserted (with effect in accordance with Sch. 20 para. 6 of the amending Act) by Finance Act 2013 (c. 29), Sch. 20 para. 3