{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-478",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-478.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/478",
  "kind": "section",
  "number": "478",
  "heading": "Relevant non-lending relationships: introduction",
  "text": "(1) This Chapter provides for Part 5 to apply to relevant non-lending relationships in relation to some matters as it applies to loan relationships (see section 481).\n(2) For the meaning of “relevant non-lending relationship”, see—\n(a) section 479 (relevant non-lending relationships not involving discounts), and\n(b) section 480 (relevant non-lending relationships involving discounts).\n(3) For provisions extending the meaning of “money debt” and “interest” in this Chapter, see—\n(a) section 483 (exchange gains and losses: amounts treated as money debts), and\n(b) section 484 (provision not at arm's length: meaning of “interest” and “money debt”).\n(4) For exclusions from this Chapter, see—\n(a) section 485 (exclusion of debts where profits or losses within Part 7 or 8), and\n(b) section 486 (exclusion of exchange gains and losses in respect of tax debts etc).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/478",
    "retrieved_at": "2026-10-29T09:11:19.560467+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}