Part 9 Relocation of Section 787 of ICTA
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

Part 9 Relocation of Section 787 of ICTA

Income and Corporation Taxes Act 1988 (c 1)

48

ICTA is amended as follows.

49

Omit section 787 (restriction of relief for payments of interest).

Income Tax Act 2007 (c 3)

50

ITA 2007 is amended as follows.

51

In section 2(13) (overview of Part 13) after paragraph (h) (which is inserted by Schedule 8) insert—

“(i)     leases of plant

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