Corporation Tax Act 2009 section 606H

Other interpretative provisions

Section 606H provided interpretative definitions supporting the loan relationships provisions in sections 606A to 606G, but has been removed from the legislation for accounting periods starting on or after 1 January 2016.

• Section 606H contained supporting definitions and interpretative rules for the group of provisions in sections 606A to 606G relating to loan relationships.
• The section was omitted by Finance (No. 2) Act 2015, Schedule 7, paragraph 69, as part of a wider repeal of sections 606A to 606H.
• The removal takes effect for accounting periods beginning on or after 1 January 2016.
• For any accounting periods that straddle 1 January 2016, the old rules may still be relevant for earlier periods, so transitional considerations should be checked.