Version Superseded: 16/11/2017
Point in time view as at 15/09/2016. This version of this provision has been superseded.
There are currently no known outstanding effects for the Taxation (International and Other Provisions) Act 2010, Section 325.
(1)This section applies if—
(a)under section 324, the relevant amount is treated as not being a financing expense amount of company A, and
(b)apart from this section, the relevant amount is a financing income amount of company B because of meeting condition A in section 314.
(2)The relevant amount is treated as not being a financing income amount of company B.
(3)In this section “company A” and “company B” have the same meaning as in section 324.
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