Corporation Tax Act 2009 section 510

Application of Part 5 to particular alternative finance arrangements

Section 510 explains how the loan relationship rules in Part 5 of the Corporation Tax Act 2009 apply to each of the five types of alternative finance arrangement, by treating the amounts involved as if they were loans and the alternative finance return as if it were interest.

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.