Corporation Tax Act 2009 section 849D

Restrictions in a case within section 849B(6)

Section 849D previously imposed restrictions on certain loan relationship cases, but has been removed from the legislation.

  • Section 849D has been omitted from the Corporation Tax Act 2009.
  • The omission was made by Finance (No. 2) Act 2015.
  • The change takes effect for accounting periods beginning on or after 8 July 2015.
  • Any accounting periods that began before 8 July 2015 would still have been subject to the original provisions of this section.

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