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

Consequential amendments U.K.

95 U.K. In section 98 of TMA 1970 (special returns etc), in the first column of the Table, insert at the end— “ regulations under paragraph 24, 25, 26, 36 or 38 of Schedule 15 to FA 2009. ”

96 U.K. In paragraph 5 of Schedule 28AA to ICTA (provision not at arm's length), after sub-paragraph (8) (as inserted by paragraph 14 of Schedule 14 to this Act) insert—

“(9) For the purposes of sub-paragraph (1), Schedule 15 to FA 2009 (tax treatment of financing costs and income) is to be disregarded.”