371. Special computational provisions: companies ceasing to be UK resident; transactions not at arm's length; loan relationships for unallowable purposes and tax avoidance arrangements.

Special computational rules apply with respect to companies ceasing to be UK resident1, transactions not at arm's length2 and loan relationships for unallowable purposes3. Any loan-related tax advantages that would otherwise arise from relevant avoidance arrangements are to be counteracted by the making of such adjustments as are just and reasonable in relation to credits and debits to be brought into account for the purposes of