Taxation (International and Other Provisions) Act 2010 section 25

Statement of allocated interest reactivations

Section 25 sets out the requirements for the statement of allocated interest reactivations that must be included in a full interest restriction return, specifying how previously disallowed interest amounts are distributed back to individual 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.