352 Disregard of related transactions
Corporation Tax Act 2009 (2009 c 4) | Legislation

352  Disregard of related transactions

(1)     This section applies in an accounting period if—

(a)     section 349 applies in respect of a creditor relationship of a company for the period, and

(b)     a related transaction takes place in relation to the relationship in the period.

(2)     The credits brought into account in respect of the relationship for the period for the purposes of this Part must

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