SolvedPart 7 Tax treatment of financing costs and income
From legislation.gov.uk
Contents
- CHAPTER 1 Introduction
- CHAPTER 2 Application of Part
- CHAPTER 3 Disallowance of deductions
- CHAPTER 4 Exemption of financing income
- CHAPTER 5 Intra-group financing income where payer denied deduction
- CHAPTER 6 Tax avoidance
- CHAPTER 7 “Financing expense amount” and “financing income amount”
- CHAPTER 8 “Tested expense amount” and “tested income amount”
- CHAPTER 9 “Available amount”
- CHAPTER 10 Other interpretative and supplementary provisions