Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2009 section 330B
Exclusion of debit where relief allowed to another
Section 330B prevents double tax relief by blocking a company from claiming a loan relationship debit under section 330A where another person has already received tax relief for the same amount.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.