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 380
Reactivation of deductions: identification of the tax-interest amounts to be brought into account
Section 380 establishes the rules for determining which previously disallowed tax-interest expense amounts a company must bring back into account (reactivate) when it has spare interest capacity in an accounting period, and the order in which those amounts are reactivated.
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.