INTM546000 - Thin capitalisation: limitations of ICTA88/S209(2)(da)

Contents

INTM546010Introduction to limitations of ICTA88/S209(2)(da)
INTM546020Non-excessive interest payable to a tax haven
INTM546030Shareholding control less than 75%
INTM546040Indirect finance
INTM546050Upstream loans

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