Taxation (International and Other Provisions) Act 2010 section 68

Elections under section 375, 377 or 380

Section 68 specifies how and when a company must make certain elections relating to the disallowance or reactivation of interest expense amounts under the corporate interest restriction rules.

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.