{
  "url": "https://openlegislation.uk/proceeds-of-crime-act-2002/schedule-10/paragraph-9",
  "json_url": "https://openlegislation.uk/proceeds-of-crime-act-2002/schedule-10/paragraph-9.json",
  "legislation": "ukpga/2002/29",
  "legislation_title": "Proceeds of Crime Act 2002",
  "legislation_url": "https://openlegislation.uk/proceeds-of-crime-act-2002",
  "path": "schedule/10/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": "Loan relationships",
  "text": "(1) Sub-paragraph (2) applies if, apart from this paragraph, a Part 5 transfer would be a related transaction for the purposes of Part 5 of the Corporation Tax Act 2009 (loan relationships .\n(2) The Part 5 transfer is to be disregarded for the purposes of that Part , except for the purpose of identifying any person in whose case any debit or credit not relating to the transaction is to be brought into account.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 10 para. 9(1) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 547(2)(a) (with Sch. 2 Pts. 1, 2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 10 para. 9(2) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 547(2)(b) (with Sch. 2 Pts. 1, 2)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 10 para. 9 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2002/29/schedule/10/paragraph/9",
    "retrieved_at": "2026-10-29T09:19:19.387180+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}