[393 Amount of interest allowance for a period that is “available” in a later period]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[393  Amount of interest allowance for a period that is “available” in a later period]

[(1)     This section applies for the purposes of this Chapter.

(2)     The amount of the interest allowance of a worldwide group for a period of account (“the originating period”) that is “available” in a later period

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