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Legislation

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
Chapter 8 · “Tested expense amount” and “tested income amount”

Section 330 | The tested income amount

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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Pt. 7 repealed (with effect in accordance with Sch. 5 para. 25(1) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 11(1)

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