[385 The tax-interest income amounts of a company]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[385  The tax-interest income amounts of a company]

[(1)     References in this Part to a “tax-interest income amount” of a company for a period of account of a worldwide group are to any amount that—

(a)     is (or apart from this Part would be) brought into account for the purposes of corporation tax in a relevant accounting period of the company, and

(b)     meets condition A, B, C or D.

(2)     Condition A is that the

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