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Legislation
Finance Act 1993

Crossheading Interest etc. on debts between associated companies

  • 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.
  1. Interest etc. on debts between associated companies
  2. Qualifying debts for purposes of sections 63 to 66.

Section 61 | Qualifying debts for purposes of sections 63 to 66.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed

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