OpenLegislation

Chapter 9 “Available amount”F1

United Kingdom Repealed

  1. 332The available amount
  2. 332AGroups containing securitisation companies
  3. 332AAChange of accounting standards: investment entities
  4. 332BPartnerships: expenses of borrowing
  5. 332CPartnerships: other expenses
  6. 333Group members with income from oil extraction subject to particular tax treatment in UK
  7. 334Group members with income from shipping subject to particular tax treatment in UK
  8. 335Group members with income from property rental subject to particular tax treatment in UK
  9. 336Meaning of accounting expressions used in this Chapter
  10. 336AMismatches 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Pt. 7 repealed (with effect in accordance with Sch. 5 para. 25(1) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 11(1)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)