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Legislation

Finance Act 2012

Crossheading Miscellaneous

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Section 31 Tax treatment of financing costs and income
Section 32 Group relief: meaning of “normal commercial loan”
Section 33 Company distributions

Miscellaneous
Tax treatment of financing costs and income

Section 31 | Tax treatment of financing costs and income

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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
S. 31 repealed (with effect in accordance with Sch. 5 para. 26(1) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 11(2)(c)(i)