SCHEDULES
SCHEDULE 15Tax treatment of financing costs and income
Part 7“Financing expense amount” and “financing income amount”
The financing expense amounts of a company
F154
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The financing income amounts of a company
F155
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Interpretation of paragraphs 54 and 55
F156
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Group treasury companies
F157
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Real estate investment trusts
F158
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Companies engaged in oil extraction activities
F159
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Intra-group short-term finance: financing expense
F160
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Intra-group short-term finance: financing income
F161
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Short-term loan relationships
F162
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Stranded deficits in non-trading loan relationships: financing expense
F163
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Stranded deficits in non-trading loan relationships: financing income
F164
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Stranded management expenses in non-trading loan relationships: financing expense
F165
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Stranded management expenses in non-trading loan relationships: financing income
F166
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Charities
F167
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Educational and public bodies
F168
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Interpretation of paragraphs 57 to 68
F169
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .