86 Limits on credit: income tax and corporation tax: trading profits
Finance Act 2005 (2005 c 7) | Legislation

Double taxation relief: restrictions

86  Limits on credit: income tax and corporation tax: trading profits

(1)     . . .

(2)     In section 803 of ICTA (underlying tax reflecting interest on loans)—

(a)     . . .

(b)     subsections (4) to (9) shall cease to have effect.

(3)     Subsections (1) and (2) shall have effect—

(a)     for the purposes of corporation tax, in relation

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