# Corporation Tax Act 2009, Section 484: Provision not at arm's length: meaning of “interest” and “money debt”

Extent: E+W+S+N.I.

(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—
(a) interest on a money debt, or
(b) interest on an amount (“the notional debt”) which is treated as a money debt.
(2) Accordingly, references in this Chapter to a money debt include references to the notional debt.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/484 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-484
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.