Taxation (International and Other Provisions) Act 2010 section 341

Meaning of "relevant non-corporate entity"

Section 341 defined what was meant by a "relevant non-corporate entity" for the purposes of the worldwide debt cap rules in Part 7 of the Act, but this section has been repealed.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.