Taxation (International and Other Provisions) Act 2010 (c. 8)

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F1 Pt. 7 repealed (with effect in accordance with Sch. 5 para. 25(1) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 11(1)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 3 U.K. Disallowance of deductions

F1 285 Powers to make regulations in relation to reductions under section 284 U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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F1 Pt. 7 repealed (with effect in accordance with Sch. 5 para. 25(1) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 11(1)