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Contents

Legislation

Taxation (International and Other Provisions) Act 2010

CHAPTER 1 Introduction

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Section 372 Overview
Section 373 Meaning of “subject to interest restrictions”, “the total disallowed amount” etc
Section 374 Interest restriction returns

Part 10 Corporate interest restriction
CHAPTER 1 Introduction

CHAPTER 1 Introduction

From legislation.gov.uk

Contents

Section 372 Overview
Section 373 Meaning of “subject to interest restrictions”, “the total disallowed amount” etc
Section 374 Interest restriction returns