Taxation (International and Other Provisions) Act 2010
2010 CHAPTER 8
Commentary on Sections
Part 7: Tax treatment of financing costs and income
Chapter 2: Application of Part
Section 268: Lending activities and activities ancillary to lending activities
546.This section defines “lending activities” and “activities that are ancillary to lending activities”. It is based on paragraph 9 of Schedule 15 to FA 2009.
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