[389 The “net tax-interest expense” or “net tax-interest income” of a company]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[Net tax-interest expense]

[389  The “net tax-interest expense” or “net tax-interest income” of a company]

[(1)     A company has “net tax-interest expense” for a period of account of a worldwide group if the total of its tax-interest expense amounts for the period exceeds the total of its tax-interest income

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