# Corporation Tax Act 2010, Section 938V: Priority

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

For the purposes of this Part the following provisions are to be treated as of no effect—
(a) section 441 of CTA 2009 (loan relationships for unallowable purposes);
(b) section 690 of that Act (derivative contracts for unallowable purposes);
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(ca) Part 6A of TIOPA 2010 (hybrid and other mismatches);
(d) Part 10 of that Act (corporate interest restriction).

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/938V (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-938V
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.