F1C1Part 7Tax treatment of financing costs and income
Annotations:
Amendments (Textual)
Modifications etc. (not altering text)
C1
Pt. 7 modified (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 3 para. 38 (with Sch. 3 paras. 37, 39, 40)
F1CHAPTER 5Intra-group financing income where payer denied deduction
F1300Meaning of “relevant associate”
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. 7 repealed (with effect in accordance with Sch. 5 para. 25(1) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 11(1)