StatuteCorporation Tax Act 2009

Section 486A — Corporation Tax Act 2009: Overview

Text of the provision Official document

Overview 486A 1 This Chapter provides for Part 5 to apply in relation to returns which are economically equivalent to interest (see section 486B).

2 For exclusions from this Chapter, see—

a section 486C (return otherwise taxable),

b section 486D (arrangement having no tax avoidance purpose),

and c section 486E (excluded shares).

There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.

See judgments from UK courts and tribunals with a plain-English summary and legal holding.