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Legislation

Taxation (International and Other Provisions) Act 2010

CHAPTER 3 Tax-interest amounts

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Crossheading Tax-interest expense and income amounts: basic rules
Crossheading Double taxation relief
Crossheading Net tax-interest expense
Crossheading Interpretation

Part 10 Corporate interest restriction
CHAPTER 3 Tax-interest amounts

CHAPTER 3 Tax-interest amounts

From legislation.gov.uk

Contents

Crossheading Tax-interest expense and income amounts: basic rules
Crossheading Double taxation relief
Crossheading Net tax-interest expense
Crossheading Interpretation