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Taxation (International and Other Provisions) Act 2010
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Changes over time for: Section 325
Version Superseded: 16/11/2017
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- 01/04/2010- Amendment
- 15/09/2016
Point in time - 16/11/2017- Amendment
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325Stranded management expenses in non-trading loan relationships: financing incomeU.K.
This section has no associated Explanatory Notes
(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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