Section 509 | Application of Part 5: general

(1)Part 5 applies in relation to alternative finance arrangements to which a company (“A”) is a party as if the arrangements were a loan relationship to which A is a party.

(2)Accordingly, references in the Corporation Tax Acts to a loan relationship include references to such alternative finance arrangements.

(3)Section 510 makes further provision about the way in which Part 5 applies to particular descriptions of alternative finance arrangements.