[406 The tax-EBITDA of a company]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[406  The tax-EBITDA of a company]

[(1)     For the purposes of this Part the “tax-EBITDA” of a company for a period of account of the worldwide group is—

(a)     where the company has only one relevant accounting period, the company's adjusted corporation tax earnings for that accounting period;

(b)     where the company has more than one relevant accounting period, the total of the company's adjusted corporation tax earnings for each of those accounting periods.

(2)     The company's “adjusted corporation

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