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Legislation
Taxation (International and Other Provisions) Act 2010

CHAPTER 2 Application of Part

  • Section 261 Application of Part
  • Section 262 UK net debt of worldwide group for period of account of worldwide group
  • Section 263 Net debt of a company
  • Section 264 Worldwide gross debt of worldwide group for period of account of the group
  • Section 265 References to amounts disclosed in balance sheet of a company
  • Section 265A Different accounting treatment used at company and group levels
  • Section 266 Qualifying financial services groups
  • Section 267 Qualifying activities
  • Section 268 Lending activities and activities ancillary to lending activities
  • Section 269 Insurance activities and insurance-related activities
  • Section 270 Relevant dealing in financial instruments
  • Section 271 UK trading income of the worldwide group
  • Section 272 Worldwide trading income of the worldwide group
  • Section 273 Foreign currency accounting
  • Section 273A Meaning of “group securitisation company”
  1. Part 7 Tax treatment of financing costs and income
  2. CHAPTER 2 Application of Part

CHAPTER 2 Application of Part

From legislation.gov.uk

Contents

  1. Section 261 Application of Part
  2. Section 262 UK net debt of worldwide group for period of account of worldwide group
  3. Section 263 Net debt of a company
  4. Section 264 Worldwide gross debt of worldwide group for period of account of the group
  5. Section 265 References to amounts disclosed in balance sheet of a company
  6. Section 265A Different accounting treatment used at company and group levels
  7. Section 266 Qualifying financial services groups
  8. Section 267 Qualifying activities
  9. Section 268 Lending activities and activities ancillary to lending activities
  10. Section 269 Insurance activities and insurance-related activities
  11. Section 270 Relevant dealing in financial instruments
  12. Section 271 UK trading income of the worldwide group
  13. Section 272 Worldwide trading income of the worldwide group
  14. Section 273 Foreign currency accounting
  15. Section 273A Meaning of “group securitisation company”
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