Introduction Overview Overview Section 801: Sections 799 and 800: supplementary
2406.This supplementary section is based on paragraph 7A of Schedule 23A to ICTA.
2407.Subsection (1) adopts the corporation tax definition of “manufactured interest” used in Chapter 9 of Part 6 of CTA 2009 (relationships treated as loan relationships etc: manufactured interest). This is a minor change in the law. See Change 51 in Annex 1.