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 478
Relevant non-lending relationships: introduction
Section 478 introduces the chapter dealing with relevant non-lending relationships and provides a guide to the key definitions, extensions of meaning, and exclusions contained in the chapter.
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.