# Corporation Tax Act 2009, Section 296: Profits and deficits to be calculated using credits and debits given by this Part


Profits and deficits arising to a company from its loan relationships are to be calculated using the credits and debits given by this Part.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/296 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-296
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.