Available amount, computation

Generally

Legislation/Regulatory – SI 2010/2929 ; TIOPA2010 s. 332

Mismatches, correction of

Legislation/Regulatory – SI 2010/3025

Financial statements of worldwide group

Generally

Legislation/Regulatory – SI 2009/3217 ; TIOPA2010 s. 346

Financing expenses amounts of company

Group treasury companies, exclusion

Legislation/Regulatory – FA2013 s. 44 ; TIOPA2010 s. 316

Financing income amounts of company

Group treasury companies, exclusion

Legislation/Regulatory – FA2013 s. 44 ; TIOPA2010 s. 316

Generally

Commentary – Tax Reporter ¶717-560

Group treasury companies, exclusion

Legislation/Regulatory – FA2013 s. 44 ; TIOPA2010 s. 316

Loan relationships, exclusion for short-term loan relationships

Legislation/Regulatory – SI 2009/3313

Mismatches between tax treatment and accounting treatment

Generally

Legislation/Regulatory – SI 2010/3025 ; TIOPA2010 s. 336A

Late interest treated as not accruing until paid

Legislation/Regulatory – CTA2009 s. 373 ; SI 2010/3025 reg. 5-8
HMRC Guidance – CFM35810 ; CFM35830 ; CFM35840 ; CFM35985 ; CFM37330 ; CFM37440 ; CFM90170 ; CFM93020 ; CIRD12660 ; CTM06630 ; SAIM9100

Partnerships

Legislation/Regulatory – SI 2012/3111 ; TIOPA2010 s. 332D, 332E

Short-term loan relationships, exclusion for

Legislation/Regulatory – SI 2009/3313

Tax treatment

Legislation/Regulatory – SI 2013/2892 ; TIOPA2010 s. 260

Worldwide group, ascertaining

Commentary – Tax Reporter ¶717-563