Point in time view as at 31/10/2006.
There are currently no known outstanding effects for the Finance Act 2004, Incidental costs of obtaining loan finance.
2(1)Section 77 of the Taxes Act 1988 is amended as follows.U.K.
(2)In subsection (1) (which does not apply for the purposes of corporation tax but which includes provision for the costs in question to be treated as expenses of management) omit the words from “and the incidental costs” to the end of the subsection.
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
