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Taxation (International and Other Provisions) Act 2010
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Changes over time for: Paragraph 39
Alternative versions:
- 01/04/2010- Amendment
- 15/09/2016
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Point in time view as at 15/09/2016.
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There are currently no known outstanding effects for the Taxation (International and Other Provisions) Act 2010, Paragraph 39.
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This section has no associated Explanatory Notes
39U.K.After section 1301 insert—
“1301ARestriction of deductions for interest
In calculating a company's income from any source for corporation tax purposes, no deduction is allowed for interest otherwise than under Part 5 (loan relationships).”
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