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4.403: Interest as a charge on income

Feeney: The Taxation of Companies 2019

Michael Feeney
Bloomsbury Professional
23rd edition
Publication Date:
Law Stated At:
1 January 2019
Chapter 4: Losses, Collection of Tax at Source and Charges on Income 4.4: Charges on Income 4.403.1: Introduction 4.403.2: Qualifying loans 4.403.3: Conditions for relief 4.403.4: Recovery of capital 4.403.5: Anti-avoidance 4.403.6: Funding acquisition of specified intangible assets: restricting interest relief ...

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