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Legislation

Taxation (International and Other Provisions) Act 2010

Crossheading Effect of interest allowance (non-consolidated investment) election

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Section 427 Group interest and group-EBITDA
Section 428 Section 427: associated worldwide groups
Section 429 Meaning of “non-consolidated associate”

CHAPTER 7 Group-interest and group-EBITDA
Crossheading Effect of interest allowance (non-consolidated investment) election

Crossheading Effect of interest allowance (non-consolidated investment) election

From legislation.gov.uk

Contents

Section 427 Group interest and group-EBITDA
Section 428 Section 427: associated worldwide groups
Section 429 Meaning of “non-consolidated associate”