SCHEDULES

SCHEDULE 15 U.K.Tax treatment of financing costs and income

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 10 U.K.Other interpretative provisions

The worldwide group U.K.

78 U.K.In this Schedule “the worldwide group” means any group of entities that—

(a) is large, and

(b) contains one or more relevant group companies.