# Taxation (International and Other Provisions) Act 2010, Section 440: Loans etc made by qualifying infrastructure companies to be ignored


(1) This section applies where—
(a) a company is a qualifying infrastructure company throughout an accounting period, and
(b) the company would (but for this section) have had tax-interest income amounts in the accounting period.
(2) For the purposes of this Part, the company is treated as if it did not have any tax-interest income amounts in the accounting period.

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Source: https://www.legislation.gov.uk/ukpga/2010/8/section/440 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-440
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.