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Legislation

Finance Act 2004

Crossheading Thin capitalisation

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Section 34 Payments of excessive interest etc
Section 35 Elimination of double counting etc
Section 36 Balancing payments and elections to pay tax instead

Thin capitalisation
Balancing payments and elections to pay tax instead

Section 36 | Balancing payments and elections to pay tax instead

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed