Statute
Section 293 — Corporation Tax Act 2009: Construction of references to profits or losses from loan relationships
Text of the provision Official document
Construction of references to profits or losses from loan relationships 293 1 In this Part references to profits or losses from loan relationships include references to profits or losses from related transactions.
2 For the meaning of “related transaction” see section 304.
3 Except where the context indicates otherwise, in this Part references to profits or losses from loan relationships include references to profits or losses of a capital nature.
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →