Chapter 8 “Tested expense amount” and “tested income amount”F1
United Kingdom Repealed
- 329The tested expense amount
- 330The tested income amount
- 331Companies with net financing deduction or net financing income that is small
- 331ZAElections disapplying sections 329(5) and 330(5)
- 331AMismatches between tax treatment and accounting treatment
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Pt. 7 repealed (with effect in accordance with Sch. 5 para. 25(1) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 11(1)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)