# Corporation Tax Act 2009, Section 509: Application of Part 5: general


(1) Part 5 applies in relation to alternative finance arrangements to which a company (“A”) is a party as if the arrangements were a loan relationship to which A is a party.
(2) Accordingly, references in the Corporation Tax Acts to a loan relationship include references to such alternative finance arrangements.
(3) Section 510 makes further provision about the way in which Part 5 applies to particular descriptions of alternative finance arrangements.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/509 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-509
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.