Schedule 10, Part 2, paragraph 9(1)
POCA 2002
Proceeds of Crime Act 2002 · United Kingdom
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 .
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Source: legislation.gov.uk · retrieved 2026-09-04