# Finance (No. 2) Act 2023, Paragraph 2: Tax-interest expense amounts of a company: charities

Extent: E+W+S+N.I.

In section 382 (the tax-interest expense amounts of a company), after subsection (1) insert—
“(1A) But, in the case of a company which is a charity (as defined in paragraph 1 of Schedule 6 to FA 2010) at the end of the period of account, references in this Part to a “tax-interest expense amount” of the company do not include references to an amount which meets Condition A, B or C.”

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Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/3/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-3/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.