# Corporation Tax Act 2009, Section 1301A: Restriction of deductions for interest


In calculating a company's income from any source for corporation tax purposes, no deduction is allowed for interest otherwise than under Part 5 (loan relationships).

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1301A (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1301A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.