Statute
Section 509 — Corporation Tax Act 2009: Application of Part 5: general
Text of the provision Official document
Application of Part 5: general 509 1 Part 5 applies in relation to alternative finance arrangements to which a company (“A”) is a party as if the arrangements were a loan relationship to which A is a party.
2 Accordingly, references in the Corporation Tax Acts to a loan relationship include references to such alternative finance arrangements.
3 Section 510 makes further provision about the way in which Part 5 applies to particular descriptions of alternative finance arrangements.
Official source: legislation.gov.uk
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