# Corporation Tax Act 2009, Section 293: Construction of references to profits or losses from loan relationships


(1) In this Part references to profits or losses from loan relationships include references to profits or losses from related transactions.
(2) For the meaning of “related transaction” see section 304.
(3) Except where the context indicates otherwise, in this Part references to profits or losses from loan relationships include references to profits or losses of a capital nature.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/293 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-293
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.