446 Bringing into account adjustments made under [Part 4 of TIOPA 2010]
Corporation Tax Act 2009 (2009 c 4) | Legislation

446  Bringing into account adjustments made under [Part 4 of TIOPA 2010]

(1)     This section deals with the credits and debits which are to be brought into account for the purposes of this Part as a result of [Part 4 of TIOPA 2010] (provision not at arm's length) applying in relation to a company's loan relationships or related transactions.

(2)     Subsection (3) applies if under [Part 4 of TIOPA 2010] an amount (“the imputed amount”) is treated

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