Part 7

Tax treatment of financing costs and income
CHAPTER 2

Application of Part

Net debt of a company
263. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. 7 repealed (with effect in accordance with Sch. 5 para. 25(1) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 11(1)
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)