Section 48: Disguised interest

Finance Act 2009 · 2009 c. 10View on legislation.gov.uk

Finance Act 2009
- Section 47: Equalisation reserves for Lloyd's corporate and partnership members
- Section 49: Transfer of income streams

Part 2: Income tax, corporation tax and capital gains tax

Schedule 24 contains provision about the corporation tax treatment of disguised interest.

About this text

This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.