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Legislation

Corporation Tax Act 2009

Chapter 5 Registered societies

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Section 499 Registered society payments treated as interest under loan relationship
Section 500 Exclusion of interest where failure to make return

Part 6 Relationships treated as loan relationships etc
Chapter 5 Registered societies

Chapter 5 Registered societies

From legislation.gov.uk

Contents

Section 499 Registered society payments treated as interest under loan relationship
Section 500 Exclusion of interest where failure to make return