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Legislation

Taxation (International and Other Provisions) Act 2010

CHAPTER 6 Tax-EBITDA

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Section 405 The aggregate tax-EBITDA of a worldwide group
Section 406 The tax-EBITDA of a company
Section 407 Amounts not brought into account in determining a company's tax-EBITDA
Section 408 Excluded relevant intangibles debits and excluded relevant intangibles credits
Section 409 Double taxation relief

Part 10 Corporate interest restriction
CHAPTER 6 Tax-EBITDA

CHAPTER 6 Tax-EBITDA

From legislation.gov.uk

Contents

Section 405 The aggregate tax-EBITDA of a worldwide group
Section 406 The tax-EBITDA of a company
Section 407 Amounts not brought into account in determining a company's tax-EBITDA
Section 408 Excluded relevant intangibles debits and excluded relevant intangibles credits
Section 409 Double taxation relief