Finance Act 2009 (c. 10)

SCHEDULES

SCHEDULE 15 U.K. Tax treatment of financing costs and income

Part 2 U.K. Application of this Schedule

Application of Schedule U.K.

F1 2 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 15 paras. 1-95 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 160, Sch. 10 Pt. 4 (with Sch. 9 paras. 1-9, 22)

UK net debt of the worldwide group for period of account of worldwide group U.K.

F1 3 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 15 paras. 1-95 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 160, Sch. 10 Pt. 4 (with Sch. 9 paras. 1-9, 22)

Net debt of a company U.K.

F1 4 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 15 paras. 1-95 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 160, Sch. 10 Pt. 4 (with Sch. 9 paras. 1-9, 22)

Worldwide gross debt of worldwide group for period of account of worldwide group U.K.

F1 5 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 15 paras. 1-95 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 160, Sch. 10 Pt. 4 (with Sch. 9 paras. 1-9, 22)

References to amounts disclosed in balance sheet of relevant group company U.K.

F1 6 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 15 paras. 1-95 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 160, Sch. 10 Pt. 4 (with Sch. 9 paras. 1-9, 22)

Qualifying financial services groups U.K.

F1 7 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 15 paras. 1-95 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 160, Sch. 10 Pt. 4 (with Sch. 9 paras. 1-9, 22)

Qualifying activities U.K.

F1 8 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 15 paras. 1-95 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 160, Sch. 10 Pt. 4 (with Sch. 9 paras. 1-9, 22)

Lending activities and activities ancillary to lending activities U.K.

F1 9 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 15 paras. 1-95 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 160, Sch. 10 Pt. 4 (with Sch. 9 paras. 1-9, 22)

Insurance activities and insurance related activities U.K.

F1 10 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 15 paras. 1-95 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 160, Sch. 10 Pt. 4 (with Sch. 9 paras. 1-9, 22)

Relevant dealing in financial instruments U.K.

F1 11 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 15 paras. 1-95 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 160, Sch. 10 Pt. 4 (with Sch. 9 paras. 1-9, 22)

UK trading income of the worldwide group U.K.

F1 12 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 15 paras. 1-95 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 160, Sch. 10 Pt. 4 (with Sch. 9 paras. 1-9, 22)

Worldwide trading income of the worldwide group U.K.

F1 13 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 15 paras. 1-95 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 160, Sch. 10 Pt. 4 (with Sch. 9 paras. 1-9, 22)

Foreign currency accounting U.K.

F1 14 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 15 paras. 1-95 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 160, Sch. 10 Pt. 4 (with Sch. 9 paras. 1-9, 22)