Statute
Section 110 — Corporation Tax Act 2010: Restriction on surrender of losses etc from alternative finance arrangements
Text of the provision Official document
Restriction on surrender of losses etc from alternative finance arrangements 110 1 This section applies if the surrendering company is prevented from obtaining a deduction in respect of an amount by section 520 of CTA 2009 (provision not at arm's length: non-deductibility of relevant return).
2 The amount may not be surrendered under this Chapter.
Official source: legislation.gov.uk
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