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11.107: Restrictions on section 130 financing

Feeney: The Taxation of Companies 2019

Michael Feeney
Bloomsbury Professional
23rd edition
Publication Date:
Law Stated At:
1 January 2019
Chapter 11: Distributions, Buy-back of Shares 11.1: Distributions 11.107.1: Introduction 11.107.2: Limitation on meaning of “distribution”: general 11.107.3: Loans made on or after 20 December 1991 11.107.4: Foreign currency section 130 loans 11.107.5: “Foreign” section 130 financing ...

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