[466 Certain loan relationships etc to be treated as made between related parties]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[466  Certain loan relationships etc to be treated as made between related parties]

[(1)     This section—

(a)     makes provision for treating a person (“D”) who is not a related party of another person (“C”) as if they were related parties of each other but only in respect of particular liabilities or transactions, and

(b)     is expressed to apply in relation to loan relationships but also applies (with any necessary modifications) in relation to any other financial liability owed

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