Skip to content

Contents

Legislation

Taxation (International and Other Provisions) Act 2010

Crossheading Group-interest

Find in this level

Section 410 Net group-interest expense
Section 411 “Relevant expense amount” and “relevant income amount”
Section 412 Section 411: interpretation
Section 413 Adjusted net group-interest expense
Section 414 Qualifying net group-interest expense
Section 415 Section 414: interpretation

CHAPTER 7 Group-interest and group-EBITDA
Crossheading Group-interest

Crossheading Group-interest

From legislation.gov.uk

Contents

Section 410 Net group-interest expense
Section 411 “Relevant expense amount” and “relevant income amount”
Section 412 Section 411: interpretation
Section 413 Adjusted net group-interest expense
Section 414 Qualifying net group-interest expense
Section 415 Section 414: interpretation