# Corporation Tax Act 2010, Section 110: Restriction on surrender of losses etc from alternative finance arrangements


(1) This section applies if the surrendering company is prevented from obtaining a deduction in respect of an amount by section 520 of CTA 2009 (provision not at arm's length: non-deductibility of relevant return).
(2) The amount may not be surrendered under this Chapter.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/110 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-110
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.