SCHEDULES
SCHEDULE 15Tax treatment of financing costs and income
Part 5Intra-group financing income where payer denied deduction
Exemption from tax for certain financing income received from certain EEA companies
F140
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Meaning of “relevant associate”
F141
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Meaning of “tax-resident” and “EEA territory”
F142
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Qualifying EEA tax relief for payment in the current period or a previous period
F143
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Qualifying EEA tax relief for payment in future period
F144
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
References to tax of a territory
F145
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Financing income amounts of a company
F146
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .