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Contents

Legislation

Taxation (International and Other Provisions) Act 2010

Part 10 Corporate interest restriction

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CHAPTER 1 Introduction
CHAPTER 2 Disallowance and reactivation of tax-interest expense amounts
CHAPTER 3 Tax-interest amounts
CHAPTER 4 Interest capacity
CHAPTER 5 Interest allowance
CHAPTER 6 Tax-EBITDA
CHAPTER 7 Group-interest and group-EBITDA
CHAPTER 8 Public infrastructure
CHAPTER 9 Cases involving particular types of company or business
CHAPTER 10 Anti-avoidance
CHAPTER 11 Interpretation etc

Taxation (International and Other Provisions) Act 2010
Part 10 Corporate interest restriction

Part 10 Corporate interest restriction

From legislation.gov.uk

Contents

CHAPTER 1 Introduction
CHAPTER 2 Disallowance and reactivation of tax-interest expense amounts
CHAPTER 3 Tax-interest amounts
CHAPTER 4 Interest capacity
CHAPTER 5 Interest allowance
CHAPTER 6 Tax-EBITDA
CHAPTER 7 Group-interest and group-EBITDA
CHAPTER 8 Public infrastructure
CHAPTER 9 Cases involving particular types of company or business
CHAPTER 10 Anti-avoidance
CHAPTER 11 Interpretation etc