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Finance (No. 3) Act 2010

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22After section 318 (companies engaged in oil extraction activities) insert—E+W+S+N.I.

318AIndustrial and provident societies

(1)This section applies if, apart from this section, an amount (“the relevant amount”) is—

(a)a financing expense amount of a company because of meeting condition A in section 313, or

(b)a financing income amount of a company because of meeting condition A in section 314.

(2)The relevant amount is treated as not being a financing expense amount or a financing income amount of the company if it is such an amount only because of section 499 of CTA 2009 (industrial and provident society payments treated as interest under loan relationship).

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