[416 Group-EBITDA]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[Group-EBITDA]

[416 Ìý³Ò°ù´Ç³Ü±è-·¡µþ±õ°Õ¶Ù´¡±Õ

[(1)     For the purposes of this Part “the group-EBITDA†of a worldwide group for a period of account of the group (“the relevant period of accountâ€) is—

PBT + I + DA

·É³ó±ð°ù±ð—

PBT is the group's profit before tax (which may be a negative amount) (see subsection (2));

I is the net group-interest expense of the group for the period (which may be a negative amount) (see section 410);

DA is the group's depreciation

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