INTM547000 - Thin capitalisation: financial transactions - ICTA88/SCH28AA
Contents
| INTM547010 | Provisions of ICTA88/SCH28AA |
| INTM547020 | ‘Series of transactions’ brings in indirect finance |
| INTM547030 | Applies where interest is excessive for whatever reason |
| INTM547040 | Can apply where lender is UK resident |
| INTM547050 | Provisions made between a UK company and the UK branch of an overseas affiliate |
| INTM547060 | Treatment of excessive interest |
