Crossheading Interest etc. on debts between associated companies
From legislation.gov.uk
Contents
- Section 61 Qualifying debts for purposes of sections 63 to 66.
- Section 62 Exempted debts for those purposes.
- Section 62A Application of sections 63 to 66: supplementary.
- Section 63 Accrued income securities.
- Section 64 Deep discount securities.
- Section 65 Deep gain securities.
- Section 66 Avoidance of double charging.