Debt buy-back

Legislation/Regulatory – SI 2017/1224 reg. 3

Disallowance of deductions

Identification of the tax-interest amounts

Legislation/Regulatory – TIOPA2010 s. 377
HMRC Guidance – CFM95190 ; CFM98580 ; CFM98660

Interest restriction return

Legislation/Regulatory – TIOPA2010 s. 375
HMRC Guidance – CFM95190 ; CFM95210 ; CFM98640 ; CFM98650 ; CFM98670

No return, or non-compliant return

Legislation/Regulatory – TIOPA2010 s. 376

Disallowed tax-interest expense amounts carried forward

Legislation/Regulatory – TIOPA2010 s. 378
HMRC Guidance – CFM95190 ; CFM95250 ; CFM98230 ; CFM98670

Employer asset-backed pension contribution

Legislation/Regulatory – SI 2017/1224 reg. 4

Generally

Legislation/Regulatory – F(No. 2)A2017 Sch 5 ; FA2018 Sch. 8 ; TIOPA2010 s. 371SLA ; TIOPA2010 s. 372

Interest restriction returns

Legislation/Regulatory – TIOPA2010 s. 374, Sch. 7A

Loan relationship accounting at fair value

Legislation/Regulatory – SI 2017/1224 reg. 2

Reactivation of deductions

Legislation/Regulatory – TIOPA2010 s. 380
HMRC Guidance – CFM98690

Reactivation of interest

Legislation/Regulatory – TIOPA2010 s. 379
HMRC Guidance – CFM98680

Set-off of disallowances and reactivations

Legislation/Regulatory – TIOPA2010 s. 381
HMRC Guidance – CFM98700

Subject to interest restrictions,meaning

Legislation/Regulatory – TIOPA2010 s. 373
HMRC Guidance – CFM95190 ; CFM95220 ; CFM95250 ; CFM98450 ; CFM98580 ; CFM98590

Total disallowed amount, meaning

Legislation/Regulatory – TIOPA2010 s. 373