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Legislation

Taxation (International and Other Provisions) Act 2010

Crossheading Allocation of deductions etc to profits for purposes of section 42

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Section 52 General deductions
Section 53 Earlier years' non-trading deficits on loan relationships
Section 54 Non-trading debits on loan relationships
Section 55 Current year's non-trading deficits on loan relationships
Section 56 Non-trading debits on intangible fixed assets

CHAPTER 2 Double taxation relief by way of credit
Crossheading Allocation of deductions etc to profits for purposes of section 42

Crossheading Allocation of deductions etc to profits for purposes of section 42

From legislation.gov.uk

Contents

Section 52 General deductions
Section 53 Earlier years' non-trading deficits on loan relationships
Section 54 Non-trading debits on loan relationships
Section 55 Current year's non-trading deficits on loan relationships
Section 56 Non-trading debits on intangible fixed assets