Finance Act 2014 (c. 26)

PART 1 U.K. Income tax, corporation tax and capital gains tax

CHAPTER 3 U.K. Corporation tax: general

F1 39 Tax treatment of financing costs and income U.K.

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Textual Amendments

F1 S. 39 repealed (with effect in accordance with Sch. 5 para. 26(1) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 11(2)(e)