Financing costs and income
Anti-avoidance provisions
Generally
Available amount, computation
Generally
Mismatches, correction of
Charities, exemption for
Disallowance of financing costs
Available amount
Correction of mismatches
Exemption of financing income
Financing expense amount
Financing income amount
Generally
Statements of allocated disallowances
Educational establishments, exemption for
Financial statements of worldwide group
Generally
Financial statements, acceptable
Financing expenses amounts of company
Group treasury companies, exclusion
Financing income amounts of company
Group treasury companies, exclusion
Financing income exemption
Disallowed financing expenses
EEA companies
Generally
Group treasury companies, exclusion
Group treasury companies, exemption
Health service bodies, exemption
Loan relationships, exclusion for short-term loan relationships
Local authorities, exemption
Mismatches between tax treatment and accounting treatment
Generally
Late interest treated as not accruing until paid
Partnerships
Oil extraction activities
Public bodies, exemption for
Qualifying financial services group, exemption for
Real estate investment trusts, exemption for
Securitisation companies, exemption
Short-term loan relationships
Short-term loan relationships, exclusion for
Stranded management expenses, exemption for
Stranded non-trading loan relationship deficits
Tax treatment
UK net debt comparison with worldwide gross debt
Worldwide group, ascertaining