http://www.legislation.gov.uk/id/ukpga/2012/14

SCHEDULES

F1SCHEDULE 5Tax treatment of financing costs and income

F114

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Annotations:

Amendments (Textual)

F1Sch. 5 repealed (with effect in accordance with Sch. 5 para. 26(1) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 11(2)(c)(i)