CHAPTER 5 Intra-group financing income where payer denied deduction
From legislation.gov.uk
Contents
- Section 299 Tax exemption for certain financing income received from EEA companies
- Section 300 Meaning of “relevant associate”
- Section 301 Meaning of “tax-resident” and “EEA territory”
- Section 302 Qualifying EEA tax relief for payment in current or previous period
- Section 303 Qualifying EEA tax relief for payment in future period
- Section 304 References to tax of a territory
- Section 305 Financing income amounts of a company