C1C2Part 7Tax treatment of financing costs and income
Annotations:
Modifications etc. (not altering text)
C2
Pt. 7 excluded by 2010 c. 4, s. 938V(d) (as inserted (with effect in accordance with Sch. 20 para. 6 of the amending Act) by Finance Act 2013 (c. 29), Sch. 20 para. 3)
CHAPTER 10Other interpretative F1and supplementary provisions
Annotations:
Amendments (Textual)
F1
Words in Pt. 7 Ch. 10 heading substituted (retrospectively) by Finance (No. 3) Act 2010 (c. 33), Sch. 5 paras. 29, 36(1)
343Treatment of business combinations
1
This section applies if two corporate entities—
a
are not subsidiaries of the same entity, but
b
are treated under international accounting standards as a single economic entity by reason of being a business combination achieved by contract.
2
The two entities are treated for the purposes of this Part as if—
a
they were one entity, and
b
that one entity were a corporate entity.
Pt. 7 excluded by 2010 c. 4, s. 938N (as inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 2)