Crossheading Interest allowance
From legislation.gov.uk
Contents
- Section 396 The interest allowance of a worldwide group for a period of account
- Section 397 Basic interest allowance calculated using fixed ratio method
- Section 398 Basic interest allowance calculated using group ratio method
- Section 399 The group ratio percentage
- Section 400 The debt cap
- Section 400A Carry forward of excess debt cap: new holding company