Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition
697LBTreatment of finance costs
Summary
This section deals with the tax treatment of a tonnage tax company’s or a tonnage tax group’s financing costs. This section is designed to prevent a comp...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.