F131Tax treatment of financing costs and incomeU.K.
This section has no associated Explanatory Notes
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Textual Amendments
F1S. 31 repealed (with effect in accordance with Sch. 5 para. 26(1) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 11(2)(c)(i)