Chapter 7 “Financing expense amount” and “financing income amount”F1

United Kingdom Repealed

1. 313The financing expense amounts of a company
2. 314The financing income amounts of a company
3. 314AThe financing income amounts of a chargeable company under Part 9A
4. 315Interpretation of sections 313 and 314
5. 316Group treasury companies
6. 317Real estate investment trusts
7. 317ACompanies with permanent establishments profits election
8. 318Companies engaged in oil extraction activities
9. 318AIndustrial and provident societies
10. 319Intra-group short-term finance: financing expense
11. 320Intra-group short-term finance: financing income
12. 321Short-term loan relationships
13. 322Stranded deficits in non-trading loan relationships: financing expense
14. 323Stranded deficits in non-trading loan relationships: financing income
15. 324Stranded management expenses in non-trading loan relationships: financing expense
16. 325Stranded management expenses in non-trading loan relationships: financing income
17. 326Charities
18. 327Educational and public bodies
19. 328Interpretation of sections 316 to 327