Section 440 — Corporation Tax Act 2009: Overview of Chapter

Overview of Chapter 440 1 This Chapter contains rules connected with tax avoidance.

2 In particular—

a for rules about unallowable purposes ..., see sections 441 and 442 , b for rules relating to credits and debits where transactions are not at arm's length (other than credits and debits relating to exchange gains and losses), see sections 444 to 446, c for rules relating to credits and debits relating to exchange gains and losses where transactions are not at arm's length, see sections 448 and 452, d for rules about connected parties deriving benefit from creditor relationships, see section 453, e for rules dealing with tax advantages from resetting interest rates, see section 454, ... f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . g for rules about debits arising as a result of the derecognition of creditor relationships, see section 455A, and h for rules dealing with tax avoidance arrangements, see sections 455B to 455D.