CHAPTER 4 Interest capacity
From legislation.gov.uk
Contents
- 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