[352B Eliminating tax mismatch for loan relationships with qualifying link]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[352B  Eliminating tax mismatch for loan relationships with qualifying link]

[(1)     This section applies if—

(a)     section 349 applies in respect of a loan relationship of a company for an accounting period (application of amortised cost basis to connected companies relationships),

(b)     the company is a party to another loan relationship (“the external loan relationship”) in respect of which that section does not apply for the period,

(c)     the

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