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 373
Meaning of "subject to interest restrictions", "the total disallowed amount" etc.
Section 373 defines several key terms used throughout the corporate interest restriction rules, including when a worldwide group is subject to interest restrictions, the total disallowed amount, the interest reactivation cap, and when a group is subject to interest reactivations.
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.