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Legislation

Corporation Tax Act 2009

Crossheading Unallowable purposes and tax relief schemes

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Section 441 Loan relationships for unallowable purposes
Section 442 Meaning of “unallowable purpose”
Section 443 Restriction of relief for interest where tax relief schemes involved

Unallowable purposes and tax relief schemes
Restriction of relief for interest where tax relief schemes involved

Section 443 | Restriction of relief for interest where tax relief schemes involved

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed