Related Commentary  Related HMRC Manuals

938V  For the purposes of this Part the following provisions are to be treated as of no effect–

(a)section 441 of CTA 2009 (loan relationships for unallowable purposes);

(b)section 690 of that Act (derivative contracts for unallowable purposes);

(c)[omitted by FA 2016, s. 66 and Sch. 10, para. 8(a);]

(ca)Part 6A of TIOPA 2010 (hybrid and other mismatches);

(d)Part 10 of that Act (corporate interest restriction).


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