Schedule 5 Financing costs and income of group companiesF1

United Kingdom Repealed

1. Introduction
2. Amendment of Chapter 1 (introduction)
3. Amendments of Chapter 2 (application of Part)
4. Amendments of Chapter 3 (disallowance of deductions)
5. Amendment of Chapter 4 (exemption of financing income)
6. Amendments of Chapter 5 (intra-group financing income where payer denied deduction)
7. Amendments of Chapter 7 (“financing expense amount” and “financing income amount”)
8. Amendment of Chapter 8 (the “tested expense amount” and “tested income amount”)
9. Amendments of Chapter 9 (the “available amount”)
10. Amendments of Chapter 10 (other interpretative provisions)
11. Amendment of transitional provision
12. Amendments of index of defined expressions
13. Commencement
14. Election to defer the application of some of the amendments made by this Schedule