# Finance Act 1996, Paragraph 15


After section 337 of that Act there shall be inserted the following section—
“ Interest payable by companies.
337A No deduction shall be made in respect of interest in computing a company’s income from any source except in accordance with Chapter II of Part IV of the Finance Act 1996 (loan relationships).”

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Source: https://www.legislation.gov.uk/ukpga/1996/8/schedule/14/paragraph/15 (the official version)
Page: https://openlegislation.uk/finance-act-1996/schedule-14/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.