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Legislation
Taxation (International and Other Provisions) Act 2010

Crossheading Effect of interest allowance (alternative calculation) election

  • Section 423 Capitalised interest brought into account for tax purposes in accordance with GAAP
  • Section 424 Employers' pension contributions
  • Section 424A Unpaid employees’ remuneration
  • Section 425 Employee share acquisitions
  • Section 426 Changes in accounting policy
  1. CHAPTER 7 Group-interest and group-EBITDA
  2. Crossheading Effect of interest allowance (alternative calculation) election

Crossheading Effect of interest allowance (alternative calculation) election

From legislation.gov.uk

Contents

  1. Section 423 Capitalised interest brought into account for tax purposes in accordance with GAAP
  2. Section 424 Employers' pension contributions
  3. Section 424A Unpaid employees’ remuneration
  4. Section 425 Employee share acquisitions
  5. Section 426 Changes in accounting policy
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