# Corporation Tax Act 2009, Section 478: Relevant non-lending relationships: introduction


(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).
(2) For the meaning of “relevant non-lending relationship”, see—
(a) section 479 (relevant non-lending relationships not involving discounts), and
(b) section 480 (relevant non-lending relationships involving discounts).
(3) For provisions extending the meaning of “money debt” and “interest” in this Chapter, see—
(a) section 483 (exchange gains and losses: amounts treated as money debts), and
(b) section 484 (provision not at arm's length: meaning of “interest” and “money debt”).
(4) For exclusions from this Chapter, see—
(a) section 485 (exclusion of debts where profits or losses within Part 7 or 8), and
(b) section 486 (exclusion of exchange gains and losses in respect of tax debts etc).

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/478 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-478
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.