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Legislation

Taxation (International and Other Provisions) Act 2010

CHAPTER 9 “Available amount”

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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

Taxation (International and Other Provisions) Act 2010
Chapter 9 · “Available amount”

Section 332B | Partnerships: expenses of borrowing

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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Pt. 7 repealed (with effect in accordance with Sch. 5 para. 25(1) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 11(1)

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