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Contents

Legislation
Finance (No. 2) Act 2017

Crossheading Corporation tax

  • Section 18 Carried-forward losses
  • Section 19 Losses: counteraction of avoidance arrangements
  • Section 20 Corporate interest restriction
  • Section 21 Museum and gallery exhibitions
  • Section 22 Grassroots sport
  • Section 23 Profits from the exploitation of patents: cost-sharing arrangements
  • Section 24 Hybrid and other mismatches
  • Section 25 Trading profits taxable at the Northern Ireland rate
  1. Corporation tax
  2. Corporate interest restriction

Section 20 | Corporate interest restriction

From legislation.gov.uk

Schedule 5 makes provision about the amounts that may be brought into account for the purposes of corporation tax in respect of interest and other financing costs.

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