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Taxation (International and Other Provisions) Act 2010

CHAPTER 8 “Tested expense amount” and “tested income amount”

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Section 329 The tested expense amount
Section 330 The tested income amount
Section 331 Companies with net financing deduction or net financing income that is small
Section 331ZA Elections disapplying sections 329(5) and 330(5)
Section 331A Mismatches between tax treatment and accounting treatment

Taxation (International and Other Provisions) Act 2010
Part 7 Tax treatment of financing costs and income

CHAPTER 8 “Tested expense amount” and “tested income amount”

From legislation.gov.uk

Contents

Section 329 The tested expense amount
Section 330 The tested income amount
Section 331 Companies with net financing deduction or net financing income that is small
Section 331ZA Elections disapplying sections 329(5) and 330(5)
Section 331A Mismatches between tax treatment and accounting treatment

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