Part 1 Amendments to TIOPA 2010

United Kingdom

1. 1Introduction
2. 2Tax-interest expense amounts of a company: charities
3. 3First period of account where new holding company
4. 4First period of account where new holding company
5. 5Amounts not brought into account in determining a company’s tax-EBITDA
6. 6“Relevant expense amount” and “relevant income amount”
7. 7“Relevant expense amount” and “relevant income amount”
8. 8Adjusted net group-interest expense: debits referable to times before UK property business etc carried on
9. 9Adjusted net group-interest expense: debits in respect of pre-trading expenditure
10. 10Qualifying net group-interest expense: meaning of “equity notes”
11. 11Qualifying net group-interest expense: meaning of “equity notes”
12. 12Capitalised interest brought into account for tax purposes in accordance with GAAP
13. 13Interest allowance (non-consolidated investment) election: “non-consolidated associate”
14. 14Public infrastructure
15. 15Public infrastructure
16. 16Public infrastructure
17. 17Partnerships and other transparent entities
18. 18Investments held by investment managers
19. 19Determining the worldwide group: “non-consolidated subsidiary” and “consolidated subsidiary”
20. 20Appointment of a reporting company by Revenue and Customs
21. 21Revised interest restriction return
22. 22Revised interest restriction return
23. 23Enquiry into interest restriction return
24. 24Determinations by officers of Revenue and Customs
25. 25Consequential claims to company tax returns