# Taxation (International and Other Provisions) Act 2010, Paragraph 39


After section 1301 insert—
“Restriction of deductions for interest
1301A In calculating a company's income from any source for corporation tax purposes, no deduction is allowed for interest otherwise than under Part 5 (loan relationships).”

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Source: https://www.legislation.gov.uk/ukpga/2010/8/schedule/7/paragraph/39 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-7/paragraph-39
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.