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 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.