Finance Act 2009 (c. 10)

SCHEDULES

SCHEDULE 15 U.K. Tax treatment of financing costs and income

Part 7 U.K. “Financing expense amount” and “financing income amount”

The financing expense amounts of a company U.K.

F1 54 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 15 paras. 1-95 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 160, Sch. 10 Pt. 4 (with Sch. 9 paras. 1-9, 22)

The financing income amounts of a company U.K.

F1 55 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 15 paras. 1-95 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 160, Sch. 10 Pt. 4 (with Sch. 9 paras. 1-9, 22)

Interpretation of paragraphs 54 and 55 U.K.

F1 56 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 15 paras. 1-95 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 160, Sch. 10 Pt. 4 (with Sch. 9 paras. 1-9, 22)

Group treasury companies U.K.

F1 57 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 15 paras. 1-95 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 160, Sch. 10 Pt. 4 (with Sch. 9 paras. 1-9, 22)

Real estate investment trusts U.K.

F1 58 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 15 paras. 1-95 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 160, Sch. 10 Pt. 4 (with Sch. 9 paras. 1-9, 22)

Companies engaged in oil extraction activities U.K.

F1 59 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 15 paras. 1-95 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 160, Sch. 10 Pt. 4 (with Sch. 9 paras. 1-9, 22)

Intra-group short-term finance: financing expense U.K.

F1 60 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 15 paras. 1-95 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 160, Sch. 10 Pt. 4 (with Sch. 9 paras. 1-9, 22)

Intra-group short-term finance: financing income U.K.

F1 61 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 15 paras. 1-95 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 160, Sch. 10 Pt. 4 (with Sch. 9 paras. 1-9, 22)

Short-term loan relationships U.K.

F1 62 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 15 paras. 1-95 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 160, Sch. 10 Pt. 4 (with Sch. 9 paras. 1-9, 22)

Stranded deficits in non-trading loan relationships: financing expense U.K.

F1 63 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 15 paras. 1-95 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 160, Sch. 10 Pt. 4 (with Sch. 9 paras. 1-9, 22)

Stranded deficits in non-trading loan relationships: financing income U.K.

F1 64 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 15 paras. 1-95 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 160, Sch. 10 Pt. 4 (with Sch. 9 paras. 1-9, 22)

Stranded management expenses in non-trading loan relationships: financing expense U.K.

F1 65 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 15 paras. 1-95 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 160, Sch. 10 Pt. 4 (with Sch. 9 paras. 1-9, 22)

Stranded management expenses in non-trading loan relationships: financing income U.K.

F1 66 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 15 paras. 1-95 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 160, Sch. 10 Pt. 4 (with Sch. 9 paras. 1-9, 22)

Charities U.K.

F1 67 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 15 paras. 1-95 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 160, Sch. 10 Pt. 4 (with Sch. 9 paras. 1-9, 22)

Educational and public bodies U.K.

F1 68 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 15 paras. 1-95 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 160, Sch. 10 Pt. 4 (with Sch. 9 paras. 1-9, 22)

Interpretation of paragraphs 57 to 68 U.K.

F1 69 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 15 paras. 1-95 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 160, Sch. 10 Pt. 4 (with Sch. 9 paras. 1-9, 22)