
2013 No. 2892
Corporation Tax
The Tax Treatment of Financing Costs and Income (Excluded Schemes) Regulations 2013 (revoked)
Made 11th November 2013
Laid before the House of Commons 13th November 2013
Coming into force 4th December 2013
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Introductory provisions
Citation, commencement, effect and interpretation
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Excluded schemes in relation to a large group
Excluded schemes for the purposes of the application of Part 7 of TIOPA to a large group
2 
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Excluded schemes for the purposes of the gateway test
Excluded schemes for the purposes of the application Chapter 2 of Part 7 of TIOPA
3 
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Repayment of relevant liability
4 
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Release of relevant liability
5 
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Excluded Schemes for the purposes of the main rules
Excluded Schemes for the purposes of the application Chapters 3 and 4 of Part 7 of TIOPA
6 
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Repayment of finance arrangement
7 
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Release from finance arrangement
8 
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Transfer to group treasury company
9 
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Liability owed to UK group treasury company
10 
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Transfer to companies with net financing deduction or net financing income that is small
11 
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Tax Avoidance
Tax avoidance schemes
12 
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