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 450
Banking companies
Section 450 provides special rules for banking companies whose trading activities include dealing in financial instruments, broadening the scope of what counts as tax-interest expense and income to capture debits and credits arising from such dealing activities.
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.