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Taxation (International and Other Provisions) Act 2010
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Part 6Relocation of section 337A(2) of ICTA
Income and Corporation Taxes Act 1988
35ICTA is amended as follows.
36Omit section 6(5) (signpost to Part 8 of the Act).
37Omit section 337A(2) (in calculating a company’s income, deductions in respect of interest to be made only under Part 5 of CTA 2009).
Corporation Tax Act 2009 (c. 4)
38CTA 2009 is amended as follows.
39After section 1301 insert—
“1301ARestriction of deductions for interest
In calculating a company’s income from any source for corporation tax purposes, no deduction is allowed for interest otherwise than under Part 5 (loan relationships).”
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