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Legislation

Taxation (International and Other Provisions) Act 2010

CHAPTER 7 “Financing expense amount” and “financing income amount”

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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

Chapter 7 · “Financing expense amount” and “financing income amount”
Stranded deficits in non-trading loan relationships: financing income

Section 323 | Stranded deficits in non-trading loan relationships: financing income

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed