Paragraph 8 Attribution of profits

section 25 (non-UK resident banks: introduction);

section 26 (transfer of financial assets);

section 27 (loans: attribution of financial assets and profits arising);

section 28 (borrowing: permanent establishment acting as agent or intermediary);

section 29 (allowable deductions);

section 30 (restriction on deductions: costs);

section 31 (restriction on deductions: payments in respect of intangible assets);

section 32 (restriction on deductions: interest or other financing costs).