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 835AAC
Interest limitation
Section 835AAC is the main operational provision of the interest limitation rule (ILR), setting out how the restriction applies to reduce interest deductions and how the de minimis threshold is tested.
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.