Examples of CTA 2009 in a sentence
All interest, discounts and premiums payable by the Company in respect of its loan relationships within the meaning of Chapter 2 Part 5 CTA 2009 (Loan Relationships) are capable of being brought into account by the Company as a debit for the purposes of that Chapter and to the extent that they are from time to time recognised in the Company's accounts (assuming that the accounting policies and methods adopted for the purpose of the Accounts continue to be so adopted).
The Company is not party to any derivative contract as defined in CTA 2009, Part 7 which may give rise to debits or credits other than those in respect of which the interest is taxable or deductible on an amortised cost basis.
No Event has occurred since the Accounts Date and no Event will occur before or on Completion which will result in any profit or gain being deemed to accrue to a Group Company for Tax purposes under section 179 TCGA 1992 or section 780 CTA 2009.
Any expenditure by the Company which has been included in such R&D Claim or to which such R&D Claim relates qualifies for relief under one or more of Chapters 2 to 4 of Part 13 CTA 2009.
All financing costs, including interest, discounts and premiums payable by any Group Company in respect of its loan relationships within the meaning of Chapter 8 of Part 5 of the CTA 2009 are eligible to be brought into account by the UK Company Entity as a debit for the purposes of Part 5 of the CTA 2009 at the time, and to the extent that such debits are recognised in the statutory accounts of the Group Company.