292 Overview of Part
Corporation Tax Act 2009 (2009 c 4) | Legislation

Part 5 Loan Relationships

Chapter 1
Introduction

Introduction

292  Overview of Part

(1)     This Part sets out how profits and deficits arising to a company from its loan relationships are brought into account for corporation tax purposes.

(2)     For the meaning of “loan relationship” see section 302 and Part 6 (relationships treated as loan relationships etc).

(3)     For how such profits and deficits are calculated and brought into account, see—

(a)

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