Section 28: Disguised interest

Finance Act 2013 · 2013 c. 29View on legislation.gov.uk

Finance Act 2013
- Section 27: Payments of interest
- Section 29: Restriction on surrender of losses: controlled foreign company cases

Part 1: Income Tax, Corporation Tax and Capital Gains Tax — CHAPTER 2: Income tax: general

Schedule 12 contains provision about returns which are economically equivalent to interest.

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.