Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxation (International and Other Provisions) Act 2010 Schedule 9 paragraph 22
Application of sections 109 and 110 in relation to pre-1 October 2007 cases
Paragraph 22 of Schedule 9 provides transitional rules for how the disregard of foreign tax on loan relationship interest applies to repo and stock lending arrangements that were entered into before 1 October 2007.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.