Public infrastructure
Corporate interest restriction (exemption)
Commentary –
Chanda on Property Investment 7.5.2
Exemption for interest payable
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