# The Corporation Tax (Exclusion from Short-Term Loan Relationships) Regulations 2009 (revoked)

S.I. 2009/3313 · made 15 December 2009 · revised to 16 November 2017

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PDFs: Printed copy https://openlegislation.uk/corporation-tax-exclusion-from-short-term-loan-relationships-regulations-2009-revoked/pdf/uksi_20093313_en.pdf; Explanatory Memorandum https://openlegislation.uk/corporation-tax-exclusion-from-short-term-loan-relationships-regulations-2009-revoked/pdf/uksiem_20093313_en.pdf

## Introductory text

Corporation Tax
Made 15th December 2009
Coming into force 1st January 2010
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## 1 Citation, commencement and interpretation

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## 2 Exclusion from short-term loan relationship

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## 3 Meaning of long-term funding purpose

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## 4 Anti-avoidance

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## 5 Long-term aggregated loan relationship

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## Signature

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## Explanatory note

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Source: https://www.legislation.gov.uk/uksi/2009/3313 (the official version)
Page: https://openlegislation.uk/corporation-tax-exclusion-from-short-term-loan-relationships-regulations-2009-revoked
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.