Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2019 Edition
739LAProfit: financing cost ratio
Summary
This section provides a restriction on the interest deductions taken by IREFs. This section applies to accounting periods commencing on or after 9 Octo...
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.