The Tax Treatment of Financing Costs and Income (Change of Accounting Standards: Investment Entities) Regulations 2015 (revoked)
These Regulations amend Part 7 of the Taxation (International and Other Provisions) Act 2010, which makes provision about the tax treatment of financing costs and income for periods of account of a worldwide group.
Lifecycle
Department
Made
11 Mar 2015
—
In force
02 Apr 2015
Enabling power
The Treasury make the following Regulations in exercise of the powers conferred by section 353AA of the Taxation (International and Other Provisions) Act 2010.
DocumentsOpen on legislation.gov.uk →