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 486
Exclusion of exchange gains and losses in respect of tax debts etc
Section 486 excludes exchange gains and losses from being recognised under the non-lending relationships rules where they arise on certain tax debts or on amounts that are not deductible against profits.
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.