# Corporation Tax Act 2009, Paragraph 69


(1) This paragraph applies if any loan relationship of a company—
(a) is represented by any 5½% Treasury Stock 2008-2012, and
(b) is one to which the company is a party otherwise than in the course of activities that form an integral part of a trade it carries on.
(2) No amounts fall to be brought into account for the purposes of Part 5 in respect of the loan relationship unless they relate to interest.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/paragraph/69 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-2/paragraph-69
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.