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Legislation
Taxation (International and Other Provisions) Act 2010

CHAPTER 9 “Available amount”

  • Section 332 The available amount
  • Section 332A Groups containing securitisation companies
  • Section 332AA Change of accounting standards: investment entities
  • Section 332B Partnerships: expenses of borrowing
  • Section 332C Partnerships: other expenses
  • Section 333 Group members with income from oil extraction subject to particular tax treatment in UK
  • Section 334 Group members with income from shipping subject to particular tax treatment in UK
  • Section 335 Group members with income from property rental subject to particular tax treatment in UK
  • Section 336 Meaning of accounting expressions used in this Chapter
  • Section 336A Mismatches between tax treatment and accounting treatment
  1. Part 7 Tax treatment of financing costs and income
  2. CHAPTER 9 “Available amount”

CHAPTER 9 “Available amount”

From legislation.gov.uk

Contents

  1. Section 332 The available amount
  2. Section 332A Groups containing securitisation companies
  3. Section 332AA Change of accounting standards: investment entities
  4. Section 332B Partnerships: expenses of borrowing
  5. Section 332C Partnerships: other expenses
  6. Section 333 Group members with income from oil extraction subject to particular tax treatment in UK
  7. Section 334 Group members with income from shipping subject to particular tax treatment in UK
  8. Section 335 Group members with income from property rental subject to particular tax treatment in UK
  9. Section 336 Meaning of accounting expressions used in this Chapter
  10. Section 336A Mismatches between tax treatment and accounting treatment
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