The Corporation Tax (Financing Costs and Income) Regulations 2009

Introduction and structure of Regulations

2.—(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.