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Legislation

Taxation (International and Other Provisions) Act 2010

CHAPTER 2 Application of Part

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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”

Taxation (International and Other Provisions) Act 2010
Chapter 2 · Application of Part

Section 265 | References to amounts disclosed in balance sheet of a company

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Pt. 7 repealed (with effect in accordance with Sch. 5 para. 25(1) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 11(1)

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