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 377
Disallowance of deductions: identification of the tax-interest amounts to be left out of account
Section 377 establishes the rules for determining which specific tax-interest expense amounts must be disallowed when a company is required to restrict some (but not all) of its interest deductions under the corporate interest restriction rules.
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.