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Contents

Legislation

Finance Act 1993

Crossheading Interest etc. on debts between associated companies

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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.

Interest etc. on debts between associated companies
Avoidance of double charging.

Section 66 | Avoidance of double charging.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed