SCHEDULES

C1SCHEDULE 15Tax treatment of financing costs and income

Annotations:
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 10Other interpretative provisions

The worldwide group

78

In this Schedule “the worldwide group” means any group of entities that—

a

is large, and

b

contains one or more relevant group companies.