Taxation (International and Other Provisions) Act 2010(c. 8) - Explanatory Notes

Explanatory Notes

Taxation (International and Other Provisions) Act 2010

2010 CHAPTER 8

18 March 2010

Commentary on Sections

Part 7: Tax treatment of financing costs and income

Chapter 4: Exemption of financing income

Section 293: Statement of allocated exemptions: effect

574. This section gives the effect of the statement of allocated exemptions. It is based on paragraph 34 of Schedule 15 to FA 2009.