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Finance Act 2004
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- UK Public General Acts
- 2004 c. 12
- SCHEDULE 6
- Income and Corporation Taxes...
- Incidental costs of obtaining...
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Incidental costs of obtaining loan financeU.K.
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.
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