[459 Charities]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[459 Ìý°ä³ó²¹°ù¾±³Ù¾±±ð²õ±Õ

[(1)     This section applies where—

(a)     apart from this section, an amount would be a tax-interest expense amount of a company as a result of meeting condition A in section 382 (loan relationship debits),

(b)     the creditor is a charity,

(c)     the company is

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