The Taxes Act 1988 The Taxes Act 1988
- 43Introductory
- 44Incidental costs of obtaining loan finance
- 45Group relief
- 46Paragraph 46
- 47Building society shares: regulations for deduction of tax
- 48Building society shares: incidental costs of issuing qualifying shares
- 49European Economic Interest Groupings
- 50Funding bonds issued in respect of interest on certain debts
- 51Transfers of income arising from securities
- 52Treatment of price differential on sale and repurchase of securities
- 53Restriction of relief for payments of interest
- 54Limits on credit: corporation tax
- 55Foreign tax on items giving rise to a non-trading credit
- 56Investment trusts
- 57Venture capital trusts
- 58Change in ownership of investment company