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

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Meaning of “relevant associate”

F141

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Meaning of “tax-resident” and “EEA territory”

F142

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Qualifying EEA tax relief for payment in the current period or a previous period

F143

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Qualifying EEA tax relief for payment in future period

F144

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References to tax of a territory

F145

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Financing income amounts of a company

F146

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