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Contents

Legislation

Finance Act 2014

CHAPTER 3 Corporation tax: general

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Section 26 Release of debts: stabilisation powers under Banking Act 2009
Section 27 Holdings treated as rights under loan relationships
Section 28 De-grouping charges (loan relationships etc)
Section 29 Disguised distribution arrangements involving derivative contracts
Section 30 Avoidance schemes involving the transfer of corporate profits
Section 31 R&D tax credits for small or medium-sized enterprises
Section 32 Film tax relief
Section 33 Television tax relief: activities to be treated as separate trade
Section 34 Video games development
Section 35 Community amateur sports clubs
Section 36 Tax relief for theatrical production
Section 37 Changes in company ownership
Section 38 Transfer of deductions: research and development allowances
Section 39 Tax treatment of financing costs and income
Section 40 Determination of beneficial entitlement for purposes of group relief

Chapter 3 · Corporation tax: general
Tax treatment of financing costs and income

Section 39 | 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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed