[330ZA Debits referable to times before UK property business etc carried on]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[Pre-commencement debits of property businesses etc of non-UK resident companies]

[330ZA  Debits referable to times before UK property business etc carried on]

[(1)     This section applies if—

(a)     a non-UK resident company has debits in respect of a loan relationship to which it is a party for the purposes of its UK property business,

(b)     the debits are referable to times (“the pre-rental times”) before (but not more than 7 years before) the date

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