There are currently no known outstanding effects for the Taxation (International and Other Provisions) Act 2010, Cross Heading: Corporation Tax Act 2009 (c. 4).
38U.K.CTA 2009 is amended as follows.
39U.K.After section 1301 insert—
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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