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Legislation
Taxation (International and Other Provisions) Act 2010

Crossheading Exemption and related provision

  • Section 438 Exemption for interest payable to third parties etc
  • Section 438A Application of section 438: certain creditors treated as qualifying infrastructure companies
  • Section 439 Exemption in respect of certain pre-13 May 2016 loan relationships
  • Section 440 Loans etc made by qualifying infrastructure companies to be ignored
  • Section 441 Tax-EBITDA of qualifying infrastructure company to be nil
  • Section 442 Amounts of qualifying infrastructure company left out of account for other purposes
  • Section 443 Interest capacity for group with qualifying infrastructure company etc
  1. Exemption and related provision
  2. Tax-EBITDA of qualifying infrastructure company to be nil

Section 441 | Tax-EBITDA of qualifying infrastructure company to be nil

From legislation.gov.uk

(1)This section applies where a company is a qualifying infrastructure company throughout an accounting period.

(2)For the purposes of this Part, the tax-EBITDA of the company for the accounting period is nil.

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