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Contents

Legislation

Finance (No. 2) Act 2015

Crossheading Corporation tax

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Section 31 R&D expenditure credits: ineligible companies
Section 32 Loan relationships and derivative contracts
Section 33 Intangible fixed assets: goodwill etc
Section 34 Election of designated currency by UK resident investment company
Section 35 Group relief
Section 36 CFC charge: abolition of relief
Section 37 CFC charge: tax avoidance involving carried-forward losses
Section 38 Restitution interest payments
Section 39 Corporation tax instalment payments

Corporation tax
Loan relationships and derivative contracts

Section 32 | Loan relationships and derivative contracts

From legislation.gov.uk

Schedule 7 contains provisions relating to loan relationships and derivative contracts.