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 321
Short-term loan relationships
Section 321 previously defined the treatment of short-term loan relationships for the purposes of the worldwide debt cap rules, but has been repealed as part of the broader replacement of those rules by the corporate interest restriction regime.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.