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 2010 section 464C
Treatment of certain repayments and return payments
Section 464C sets out anti-avoidance rules that prevent close companies from claiming relief on loan repayments where those repayments are not genuine or enduring, by matching them against new chargeable payments made to the same or connected persons.
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.