Part 7 Tax treatment of financing costs and incomeF1C1

United Kingdom

1. 1Introduction
2. 2Application of Part
3. 3Disallowance of deductions
4. 4Exemption of financing income
5. 5Intra-group financing income where payer denied deduction
6. 6Tax avoidance
7. 7“Financing expense amount” and “financing income amount”
8. 8“Tested expense amount” and “tested income amount”
9. 9“Available amount”
10. 10Other interpretative and supplementary provisions