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Legislation

Corporation Tax Act 2009

Crossheading Transactions not at arm's length: exchange gains and losses

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Section 447 Exchange gains and losses on debtor relationships: loans disregarded under Part 4 of TIOPA 2010
Section 448 Exchange gains and losses on debtor relationships: equity notes where holder associated with issuer
Section 449 Exchange gains and losses on creditor relationships: no corresponding debtor relationship
Section 450 Meaning of “corresponding debtor relationship”
Section 451 Exception to section 449 where loan exceeds arm's length amount
Section 452 Exchange gains and losses where loan not on arm's length terms

Transactions not at arm's length: exchange gains and losses
Exchange gains and losses on creditor relationships: no corresponding debtor relationship

Section 449 | Exchange gains and losses on creditor relationships: no corresponding debtor relationship

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed