Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Corporate Finance Manual

From
HM Revenue & Customs
Updated
, see all updates

Other tax rules on corporate finance: exemptions from loan relationships: tax reserve certificates

Interest from tax reserve certificates

CTA09/S1207 exempts interest from tax reserve certificates issued by the Treasury. The rule was previously in ICTA88/S46(2)