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Legislation

Corporation Tax Act 2009

Chapter 5 Connected companies relationships: introduction and general

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Section 348 Introduction: meaning of “connected companies relationship”
Section 349 Application of amortised cost basis to connected companies relationships
Section 350 Companies beginning to be connected
Section 351 Companies ceasing to be connected
Section 352 Disregard of related transactions
Section 352A Exclusion of credits on reversal of disregarded loss
Section 352B Eliminating tax mismatch for loan relationships with qualifying link

Corporation Tax Act 2009
Chapter 5 · Connected companies relationships: introduction and general

Section 350 | Companies beginning to be connected

From legislation.gov.uk

1 April 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Ss. 350, 351 omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 29

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