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 265A
Different accounting treatment used at company and group levels
Section 265A previously dealt with situations where a company used a different accounting treatment for its financing arrangements in its own accounts compared with the consolidated group accounts, but this provision has been repealed.
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.