SolvedCrossheading Exemption and related provision
From legislation.gov.uk
Contents
- Section 438 Exemption for interest payable to third parties etc
- Section 438A Application of section 438: certain creditors treated as qualifying infrastructure companies
- Section 439 Exemption in respect of certain pre-13 May 2016 loan relationships
- Section 440 Loans etc made by qualifying infrastructure companies to be ignored
- Section 441 Tax-EBITDA of qualifying infrastructure company to be nil
- Section 442 Amounts of qualifying infrastructure company left out of account for other purposes
- Section 443 Interest capacity for group with qualifying infrastructure company etc