Chapter 5 Intra-group financing income where payer denied deductionF1
United Kingdom Repealed
- 299Tax exemption for certain financing income received from EEA companies
- 300Meaning of “relevant associate”
- 301Meaning of “tax-resident” and “EEA territory”
- 302Qualifying EEA tax relief for payment in current or previous period
- 303Qualifying EEA tax relief for payment in future period
- 304References to tax of a territory
- 305Financing income amounts of a company
Annotations
Textual amendments
- F1
Pt. 7 repealed (with effect in accordance with Sch. 5 para. 25(1) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 11(1)
Notes on Part 7
Modifications
- C1
Pt. 7 modified (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 3 para. 38 (with Sch. 3 paras. 37, 39, 40)