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