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Legislation

Corporation Tax Act 2009

Chapter 8 Connected parties relationships: late interest

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Section 372 Introduction to Chapter
Section 373 Late interest treated as not accruing until paid in some cases
Section 374 Connection between debtor and person standing in position of creditor
Section 375 Loans to close companies by participators etc
Section 376 Interpretation of section 375
Section 377 Party to loan relationship having major interest in other party
Section 378 Loans by trustees of occupational pension schemes
Section 379 Persons indirectly standing in the position of creditor

Corporation Tax Act 2009
Chapter 8 · Connected parties relationships: late interest

Section 374 | Connection between debtor and person standing in position of creditor

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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
S. 374 omitted (with effect in accordance with s. 25(6)-(14) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 25(2)(a)

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