[381 Set-off of disallowances and reactivations in the same accounting period]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[381  Set-off of disallowances and reactivations in the same accounting period]

[(1)     This section applies where, as a result of the operation of this Part in relation to different periods of account (whether of the same or a different worldwide group), a company would, apart from this section—

(a)     be required to leave out of account one or more tax-interest expense amounts in an accounting period under section

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