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Contents

Legislation
Corporation Tax Act 2009

Chapter 2A Disguised interest

  • Section 486A Overview
  • Section 486B Disguised interest to be regarded as profit from loan relationship
  • Section 486C Exclusion where return otherwise taxable
  • Section 486D Exclusion where arrangement has no tax avoidance purpose
  • Section 486E Excluded shares
  1. Chapter 2A
  2. Overview

Section 486A | Overview

From legislation.gov.uk

(1)This Chapter provides for Part 5 to apply in relation to returns which are economically equivalent to interest (see section 486B).

(2)For exclusions from this Chapter, see—

(a)section 486C (return otherwise taxable),

(b)section 486D (arrangement having no tax avoidance purpose), and

(c)section 486E (excluded shares).

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