# Proceeds of Crime Act 2002, Paragraph 9: Loan relationships

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

(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 .
(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.

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Source: https://www.legislation.gov.uk/ukpga/2002/29/schedule/10/paragraph/9 (the official version)
Page: https://openlegislation.uk/proceeds-of-crime-act-2002/schedule-10/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.