F1 Part 7 U.K.Tax treatment of financing costs and income

Textual Amendments

F1 Pt. 7 repealed (with effect in accordance with Sch. 5 para. 25(1) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 11(1)

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)

CHAPTER 5 U.K.Intra-group financing income where payer denied deduction

F1 300Meaning of “relevant associate” U.K.

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Textual Amendments

F1 Pt. 7 repealed (with effect in accordance with Sch. 5 para. 25(1) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 11(1)