Taxation (International and Other Provisions) Act 2010
2010 CHAPTER 8
Commentary on Sections
Part 7: Tax treatment of financing costs and income
Chapter 5: Intra-group financing income where payer denied deduction
Section 302: Qualifying EEA tax relief for payment in current or previous period
584.This section defines the requirement set out in the first of the two elements of condition C of section 299. It is based on paragraph 43 of Schedule 15 to FA 2009.
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