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 section 24
Accounting period's pro-rata share of the total disallowed amount
Section 24 sets out how the total disallowed amount of a worldwide group's interest restrictions is allocated on a pro-rata basis to the relevant accounting periods of UK group companies.
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.