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Legislation
Taxation (International and Other Provisions) Act 2010

CHAPTER 4 Interest capacity

  • Section 392 The interest capacity of a worldwide group for a period of account
  • Section 393 Amount of interest allowance for a period that is “available” in a later period
  • Section 394 When interest allowance is “used”
  • Section 395 Amount of interest allowance for a period of account that is “unexpired” in later period
  • Section 395A Carry forward of interest allowance: new holding company
  1. Part 10 Corporate interest restriction
  2. CHAPTER 4 Interest capacity

CHAPTER 4 Interest capacity

From legislation.gov.uk

Contents

  1. Section 392 The interest capacity of a worldwide group for a period of account
  2. Section 393 Amount of interest allowance for a period that is “available” in a later period
  3. Section 394 When interest allowance is “used”
  4. Section 395 Amount of interest allowance for a period of account that is “unexpired” in later period
  5. Section 395A Carry forward of interest allowance: new holding company
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