SolvedCHAPTER 7 “Financing expense amount” and “financing income amount”
From legislation.gov.uk
Contents
- Section 313 The financing expense amounts of a company
- Section 314 The financing income amounts of a company
- Section 314A The financing income amounts of a chargeable company under Part 9A
- Section 315 Interpretation of sections 313 and 314
- Section 316 Group treasury companies
- Section 317 Real estate investment trusts
- Section 317A Companies with permanent establishments profits election
- Section 318 Companies engaged in oil extraction activities
- Section 318A Industrial and provident societies
- Section 319 Intra-group short-term finance: financing expense
- Section 320 Intra-group short-term finance: financing income
- Section 321 Short-term loan relationships
- Section 322 Stranded deficits in non-trading loan relationships: financing expense
- Section 323 Stranded deficits in non-trading loan relationships: financing income
- Section 324 Stranded management expenses in non-trading loan relationships: financing expense
- Section 325 Stranded management expenses in non-trading loan relationships: financing income
- Section 326 Charities
- Section 327 Educational and public bodies
- Section 328 Interpretation of sections 316 to 327