The Tax Treatment of Financing Costs and Income (Excluded Schemes) Regulations 2013 (revoked)

• Citation: S.I. 2013/2892
• Sections: 12

Section 1 Citation, commencement, effect and interpretation

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Section 2 Excluded schemes for the purposes of the application of Part 7 of TIOPA to a large group

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Section 3 Excluded schemes for the purposes of the application Chapter 2 of Part 7 of TIOPA

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Section 4 Repayment of relevant liability

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Section 5 Release of relevant liability

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Section 6 Excluded Schemes for the purposes of the application Chapters 3 and 4 of Part 7 of TIOPA

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Section 7 Repayment of finance arrangement

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Section 8 Release from finance arrangement

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Section 9 Transfer to group treasury company

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Section 10 Liability owed to UK group treasury company

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Section 11 Transfer to companies with net financing deduction or net financing income that is small

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Section 12 Tax avoidance schemes

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