Schedule 10, Part 2, paragraph 9

Sub-paragraph (2) applies if, apart from this paragraph, a Part 5 transfer would be a related transaction for the purposes of Part 5 of the Corporation Tax Act 2009 (loan relationships . The Part 5 transfer is to be disregarded for the purposes of that Part , except for the purpose of identifying any person in whose case any debit or credit not relating to the transaction is to be brought into account.

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Source: legislation.gov.uk · retrieved 2026-09-04