294 Controlled foreign companies: qualifying loan relationships (2)
Finance Act 2014 (2014 c 26) | Legislation

294  Controlled foreign companies: qualifying loan relationships (2)

(1)     In Chapter 9 of Part 9A of TIOPA 2010 (controlled foreign companies: qualifying loan relationships) in section 371IH (exclusions from definition of “qualifying loan relationship”) in subsection (10)(c) for “wholly or mainly used” substitute “used to any extent (other than a negligible one)”.

(2)     The amendment made by this section has effect for accounting periods of CFCs

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