1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

22.16Interest Relief on Borrowings to Make an Investment TCA97 s247, s249 Interest relief is granted as a charge against a company’s total profits for the year of payment when the interest arises...
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.

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