Finance Act 2009 (c. 10)

SCHEDULES

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

Modifications etc. (not altering text)

C1 Sch. 15 modified (21.7.2009 retrospective) by Finance (No. 3) Act 2010 (c. 33), Sch. 5 para. 36(2)

Part 9 U.K. The “available amount”

Meaning of accounting expressions used in this Part U.K.

77 U.K. Subject to any provision to the contrary, expressions used in this Part have the meaning for the time being given by international accounting standards.