SCHEDULES
C1SCHEDULE 15Tax treatment of financing costs and income
Annotations:
Modifications etc. (not altering text)
Part 4Exemption of financing income
Meaning of “company to which this Part applies”
28
References in this Part to a company to which this Part applies are to a company that is a UK group company at any time during the relevant period of account.
Sch. 15 modified (21.7.2009 retrospective) by Finance (No. 3) Act 2010 (c. 33), Sch. 5 para. 36(2)