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Taxation (International and Other Provisions) Act 2010

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Changes over time for: Paragraph 39

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Point in time view as at 15/09/2016.

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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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