Corporation Tax Act 2009 section 392

Exclusion of loan relationships of members of Lloyd's

Section 392 excludes certain loan relationships of corporate members of Lloyd's from the loan relationships rules in Part 5 of the Corporation Tax Act 2009, specifically where those relationships form part of a premium trust fund.

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.