Finance Act 2004 (c. 12)

Part 3 U.K. Income tax, corporation tax and capital gains tax

Chapter 2 U.K. Corporation tax: general

Thin capitalisation U.K.

F1 35 Elimination of double counting etc U.K.

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Textual Amendments

F1 S. 36 repealed (1.4.2010) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 2 (with Sch. 9 paras. 1-9, 22)