[394 When interest allowance is “used”]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[394  When interest allowance is “used”]

[(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 of the group (“the originating period”) that is “used” in the originating period is the lower of—

(a)     the interest allowance for the originating period, and

(b)     the sum of—

(i)     the aggregate net

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