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 268
Lending activities and activities ancillary to lending activities
Section 268 defined what counted as lending activities and ancillary lending activities for the purposes of the worldwide debt cap rules, but has been repealed and replaced by the corporate interest restriction regime.
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.