Overview Company Tax Act 2009 Section 520: Provision not at arm’s length: non-deductibility of relevant return
3441.The reference to any deduction against total profits in subsection (2)(b) is amended to refer to any deduction from total profits. This is for consistency with the terminology used in the Act to describe the way in which effect is given to reliefs which operate against total profits. See Step 2 of section 4(2).