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 468
Debts with same rights where unrelated parties hold more than 50%
Section 468 provides that a loan between related parties within a worldwide group is not treated as a related-party loan for the purposes of the corporate interest restriction rules, where at least 50% of the debt (carrying identical rights) is held by unrelated creditors.
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.