Corporate interest restriction (exemption)

Commentary – Chanda on Property Investment 7.5.2

Exemption for interest payable

Legislation/Regulatory – TIOPA2010 s. 438-439
HMRC Guidance – CFM96210 ; CFM96210INTERESTRESTRICTION ; CFM96920 ; CFM96940 ; CFM96950 ; CFM97240 ; CFM97300 ; CFM97320 ; CFM97330 ; CFM97340 ; CFM97350 ; CFM97360 ; CFM97370

Overview

Legislation/Regulatory – TIOPA2010 s. 432

Qualifying infrastructure activity, meaning

Legislation/Regulatory – TIOPA2010 s. 436
HMRC Guidance – CFM95190 ; CFM97120 ; CFM97130 ; CFM97140 ; CFM97150 ; CFM97160 ; CFM97170 ; CFM97180 ; CFM99500

Qualifying infrastructure company, meaning

Legislation/Regulatory – TIOPA2010 s. 433
HMRC Guidance – CFM95190 ; CFM96920 ; CFM97110 ; CFM97170 ; CFM97190 ; CFM97200 ; CFM97210 ; CFM97220 ; CFM97240 ; CFM99500