# Finance Act 2011, Paragraph 19


In section 879(1) (interest paid on advances from banks), insert at the end “ or is a bank that would be within the charge to corporation tax as respects the interest apart from section 18A of CTA 2009. ”

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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/13/paragraph/19 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-13/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.