540 Manufactured interest treated as interest under loan relationship
Corporation Tax Act 2009 (2009 c 4) | Legislation

540  Manufactured interest treated as interest under loan relationship

(1)     If a company has a manufactured interest relationship under which manufactured interest is payable by it, Part 5 applies to the company and the manufactured interest as it would if the manufactured interest were interest payable on a loan to the company (and so were interest under a loan relationship to which the company is a party).

(2)     If a company has a manufactured interest relationship

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