Skip to content

Contents

Legislation

Finance Act 2013

Crossheading Other provisions

Find in this level

Section 39 Real estate investment trusts: UK REITs which invest in other UK REITs
Section 40 Corporation tax relief for employee share acquisitions etc
Section 41 Derivative contracts: property total return swaps etc
Section 42 Corporation tax: tax mismatch schemes
Section 43 Tier two capital
Section 44 Financing costs and income: group treasury companies
Section 45 Condition for company to be an “investment trust”
Section 46 Community amateur sports clubs

Other provisions
Financing costs and income: group treasury companies

Section 44 | Financing costs and income: group treasury companies

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 44 repealed (with effect in accordance with Sch. 5 para. 26(1) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 11(2)(d)