Statute
Section 294 — Corporation Tax Act 2009: Matters treated as loan relationships
Text of the provision Official document
Matters treated as loan relationships 294 1 Part 6 deals with matters treated for some or all purposes as loan relationships or rights, payments or profits under loan relationships.
2 Except where the context indicates otherwise, references to this Part in this Act and elsewhere in the Tax Acts include references to Part 6.
Official source: legislation.gov.uk
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