{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-484",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-484.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/484",
  "kind": "section",
  "number": "484",
  "heading": "Provision not at arm's length: meaning of “interest” and “money debt”",
  "text": "(1) References in this Chapter to interest payable on a money debt include a reference to any amount which because of Part 4 of TIOPA 2010 (provision not at arm's length) falls to be treated as—\n(a) interest on a money debt, or\n(b) interest on an amount (“the notional debt”) which is treated as a money debt.\n(2) Accordingly, references in this Chapter to a money debt include references to the notional debt.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 484(1) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 139 (with Sch. 9 paras. 1-9, 22)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/484",
    "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."
}