INTM544000 - Thin capitalisation: interest as a distribution - ICTA88/S209(2)(da) (repealed)

Contents

INTM544010Introduction to ICTA88/S209
INTM544020Definition of securities
INTM544030Provisions of ICTA88/S209(2)(da)
INTM544040Examples of group relationships where ICTA88/S209(2)(da) applies
INTM544050Factors to be taken into account when considering whether ICTA88/S209(2)(da) applies
INTM544060Definition of UK borrowing unit with examples
INTM544070Meaning of effective 51% subsidiaries
INTM544080Treatment of companies which do not meet the definition of a 51% subsidiary

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