Chapter COM23190
Published date | 16 April 2016 |
Record Number | COM23190 |
Court | HM Revenue & Customs |
TIOPA2010/PART10
The Corporate Interest Restriction legislation at Part 10 TIOPA 2010 allows companies to make certain elections that affect how the legislation applies. These may be made either with the company CT600 return or separately.
The elections included in this legislation are:
S375 Non-consenting company election to restrict the pro-rata amount of tax-interest expense (must be made in CT600)
S377 Company specifying tax-interest expense amounts to be left out of account (must be made in CT600)
S380 Company specifying tax-interest expense amounts to be brought into account on reactivation (must be made in CT600)
S433 Public Infrastructure election
S435 Joint Group Infrastructure election
S444 Joint Venture Company election
S456 Fair Value Accounting election
S484 Ultimate Parent Company election
...
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