1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

27.3Additional Credit - Interest TCA97 Sch24 Part 9F An additional credit applies only to interest income (“relevant income”) of a trade received from a 25% subsidiary resident in a country with ...
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Other Editions

  • Taxation Summary, Finance (No. 2) Act 2023
  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016