[371SP Disguised interest: application of Chapter 2A of Part 6 of CTA 2009]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[371SP  Disguised interest: application of Chapter 2A of Part 6 of CTA 2009]

[(1)     This section applies if—

(a)     applying the corporation tax assumptions apart from this section, Chapter 2A of Part 6 of CTA 2009 (disguised interest) would, but for section 486D(1) of that Act, apply

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