Tax-interest expense amounts of a company: charitiesU.K.
2In section 382 (the tax-interest expense amounts of a company), after subsection (1) insert—
“(1A)But, in the case of a company which is a charity (as defined in paragraph 1 of Schedule 6 to FA 2010) at the end of the period of account, references in this Part to a “tax-interest expense amount” of the company do not include references to an amount which meets Condition A, B or C.”