Taxation (International and Other Provisions) Act 2010 section 305

Financing income amounts of a company

Section 305 defined what constituted a company's "financing income amounts" for the purposes of the worldwide debt cap rules in Part 7 of TIOPA 2010, but this provision has been repealed and replaced by the corporate interest restriction regime.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.