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Contents

Legislation
Corporation Tax Act 2009

Crossheading Miscellaneous

  • Section 1301 Restriction of deductions for annual payments
  • Section 1301A Restriction of deductions for interest
  • Section 1301B Qualifying charitable donations
  • Section 1302 Social security contributions
  • Section 1303 Penalties and interest
  • Section 1304 Crime-related payments
  • Section 1305 Dividends and other distributions
  • Section 1305A Avoidance schemes involving the transfer of corporate profits
  • Section 1305B Avoidance schemes involving certain non-derecognition liabilities
  1. Miscellaneous
  2. Restriction of deductions for interest

Section 1301A | Restriction of deductions for interest

From legislation.gov.uk

In calculating a company's income from any source for corporation tax purposes, no deduction is allowed for interest otherwise than under Part 5 (loan relationships).

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