444 Transactions not at arm's length: general
Corporation Tax Act 2009 (2009 c 4) | Legislation

Transactions not at arm's length: general

444  Transactions not at arm's length: general

(1)     If—

(a)     credits or debits in respect of a loan relationship of a company are to be brought into account for the purposes of this Part in respect of a related transaction, and

(b)     that transaction is not a transaction at arm's length,

those

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