F1Part 7Tax treatment of financing costs and income
Annotations:
Amendments (Textual)
F1CHAPTER 7“Financing expense amount” and “financing income amount”
F1320Intra-group short-term finance: financing income
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Pt. 7 repealed (with effect in accordance with Sch. 5 para. 25(1) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 11(1)