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 4 U.K.Exemption of financing income

Meaning of “company to which this Part applies” U.K.

28 U.K.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.