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Legislation

Taxation (International and Other Provisions) Act 2010

CHAPTER 5 Intra-group financing income where payer denied deduction

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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

Taxation (International and Other Provisions) Act 2010
Chapter 5 · Intra-group financing income where payer denied deduction

Section 300 | Meaning of “relevant associate”

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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Pt. 7 repealed (with effect in accordance with Sch. 5 para. 25(1) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 11(1)

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