# Corporation Tax Act 2009, Paragraph 717


In section 976(6) (arrangements for payments of interest less tax or at a specified net rate) for paragraph (b) substitute—
“(b) interest which is required to be brought into account under Part 5 of CTA 2009 (loan relationships) as a non-trading credit of the recipient.”

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/717 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-717
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.