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 387
Relevant derivative contract credits
Section 387 defines which credits arising from derivative contracts count as "relevant derivative contract credits" for the purpose of calculating a company's tax-interest income amounts 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.