Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 section 76E
Computation of profits and gains: deductions for interest paid by qualifying financing companies
Section 76E sets out how a qualifying financing company (QFC) can claim a deduction for interest paid on external borrowings that are on-lent to its trading subsidiaries, subject to strict matching rules and anti-avoidance provisions.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.