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 262
UK net debt of worldwide group for period of account of worldwide group
Section 262 explains how to calculate the "UK net debt" of a worldwide group for a period of account, which is a key figure used in the worldwide debt cap rules to determine whether UK group companies have excessive debt.
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.