Finance Act 2009 (c. 10)

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 11 U.K. Consequential amendments and commencement

Commencement U.K.

97 U.K. This Schedule has effect in relation to periods of account of the worldwide group—

(a) that begin on or after 1 January 2010, or

(b) to which paragraph 98 applies.