PART 1PRELIMINARY PROVISIONS AND INTERPRETATION
Introduction and structure of Regulations2
1
These Regulations make provision about the treatment for the purposes of corporation tax of certain financing costs and certain financing income of companies that are members of a group.
2
The structure of these Regulations is as follows—
Part 1 makes provision in relation to general and preliminary matters;
Part 2 makes provision in relation to the disallowance of deductions;
Part 3 makes provision in relation to the exemption of financing income.