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Legislation

Taxation (International and Other Provisions) Act 2010

CHAPTER 11 Interpretation etc

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Crossheading Related parties
Crossheading Determining the worldwide group
Crossheading Financial statements and periods of account
Crossheading Other definitions
Crossheading Regulations

Part 10 Corporate interest restriction
CHAPTER 11 Interpretation etc

CHAPTER 11 Interpretation etc

From legislation.gov.uk

Contents

Crossheading Related parties
Crossheading Determining the worldwide group
Crossheading Financial statements and periods of account
Crossheading Other definitions
Crossheading Regulations