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 374
Connection between debtor and person standing in position of creditor
Section 374 sets out the first circumstance in which the late interest rules under section 373 apply, specifically where the debtor company and the creditor company are connected with each other.
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.