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Corporation Tax Act 2009

Crossheading Tax advantages from resetting interest rates (“reset bonds”)

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Section 454 Application of fair value accounting: reset bonds etc

Corporation Tax Act 2009
Tax advantages from resetting interest rates (“reset bonds”)

Section 454 | Application of fair value accounting: reset bonds etc

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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. 454, 455 omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 50

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