# Corporation Tax Act 2010, Paragraph 113


(1) Omit section 786 (transactions associated with loans or credit).
(2) Sub-paragraph (1) has effect for corporation tax purposes only.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/113 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-113
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.