[931M Schemes in the nature of loan relationships]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[931M  Schemes in the nature of loan relationships]

[(1)     This section applies to a dividend or other distribution that does not fall into an exempt class by virtue of section 931E but would, apart from this section, fall into an exempt class otherwise than by virtue of that section.

(2)     The distribution does not fall into an exempt class if—

(a)     the distribution is made as part of a tax advantage scheme, and

(b)

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