1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2021

22.17Interest Limitation Rules TCA97 s835AY–s835AAO Interest limitation rules were introduced to limit base erosion through the use of excessive interest deductions. The rules achieve this by lim...
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Other Editions

  • 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