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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

Corporation Tax Act 2009
Transactions not at arm's length: exchange gains and losses

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

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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Ss. 449-451 repealed (for chargeable periods commencing on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 6 paras. 30(1), 32(1) (with Sch. 6 para. 32(3))

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