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Contents

Legislation

Finance (No. 3) Act 2010

Crossheading Income tax and corporation tax

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Section 1 Shared lives care
Section 2 Payments to special guardians and those in receipt of residence orders
Section 3 Qualifying care relief: capital allowances
Section 4 Seafarers' earnings
Section 5 Venture capital schemes
Section 6 Enterprise management incentives
Section 7 Settlor to return excess repayment to trustees etc
Section 8 Collection of income tax where sum deducted by payer
Section 9 Company distributions
Section 10 REITs: stock dividends
Section 11 Financing costs and income of group companies
Section 12 Consortium claims for group relief
Section 13 R&D relief for SMEs: removal of intellectual property condition
Section 14 Film tax credit: unused losses
Section 15 Insurance business transfer schemes: non-profit fund transferred assets

Income tax and corporation tax
Financing costs and income of group companies

Section 11 | Financing costs and income of group companies

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 11 repealed (with effect in accordance with Sch. 5 para. 26(1) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 11(2)(a)