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 562
Contract to be loan relationship
Section 562 explains how investment life insurance contracts held by companies are treated as loan relationships for corporation tax purposes, and provides an exemption for certain lump sum payouts on death or critical illness.
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.