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

Part 7 U.K. Tax treatment of financing costs and income

Modifications etc. (not altering text)

C1 Pt. 7 excluded by 2010 c. 4, s. 938N (as inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 2)

CHAPTER 9 U.K. “Available amount”

336 Meaning of accounting expressions used in this Chapter U.K.

Subject to any provision to the contrary, expressions used in this Chapter have the meaning for the time being given by international accounting standards.