# Corporation Tax Act 2009, Paragraph 362


In section 40(4) (interest charged to capital) after “relationships)” insert “ and CTA 2009 (Part 5 of which re-enacts that Chapter) ”.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/362 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-362
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.