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Legislation

Corporation Tax Act 2009

Crossheading Connected parties deriving benefit from creditor relationships

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Section 453 Connected parties deriving benefit from creditor relationships

Corporation Tax Act 2009
Connected parties deriving benefit from creditor relationships

Section 453 | Connected parties deriving benefit from creditor relationships

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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. 453 omitted (19.7.2011) (with effect in accordance with Sch. 5 para. 8(2)(3) of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 5 para. 8(1)

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