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F1 Pt. 7 repealed (with effect in accordance with Sch. 5 para. 25(1) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 11(1)

CHAPTER 7 U.K.“Financing expense amount” and “financing income amount”

F1 320Intra-group short-term finance: financing income 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F1 Pt. 7 repealed (with effect in accordance with Sch. 5 para. 25(1) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 11(1)