Part 5 Intra-group financing income where payer denied deduction

1. Exemption from tax for certain financing income received from certain EEA companies
2. Meaning of “relevant associate”
3. Meaning of “tax-resident” and “EEA territory”
4. Qualifying EEA tax relief for payment in the current period or a previous period
5. Qualifying EEA tax relief for payment in future period
6. References to tax of a territory
7. Financing income amounts of a company