Where a company has a relevant non-lending relationship, Part 5 of the Corporation Tax Act 20091 applies in relation to relevant matters as it applies in relation to such matters arising under or in relation to a loan relationship, but the only credits or debits to be brought into account for the purposes of Part 5 in respect of the relationship are those relating to those matters
**Trials are provided to all LexisPSL and LexisLibrary content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and millions of others like it, sign-in to LexisLibrary or register for a free trial.
EXISTING USER? SIGN IN
TAKE A FREE TRIAL
0330 161 1234