Section 938V | Priority

For the purposes of this Part the following provisions are to be treated as of no effect—

(a)section 441 of CTA 2009 (loan relationships for unallowable purposes);

(b)section 690 of that Act (derivative contracts for unallowable purposes);

(c)Repealed

(ca)Part 6A of TIOPA 2010 (hybrid and other mismatches);

(d)Part 10 of that Act (corporate interest restriction).