Corporation Tax Act 2009 section 419

Section 418: supplementary

Section 419 provided supplementary rules supporting section 418, but has been removed from the legislation.

• Section 419 originally provided supplementary provisions relating to section 418 of the Corporation Tax Act 2009.
• The section was omitted in its entirety by Finance Act 2011, section 30 and Schedule 5, paragraph 7(1).
• The removal took effect for loan relationships to which a company was a party on or after 19 July 2011.
• As a result, section 419 no longer has any operative effect and does not need to be considered for current purposes.