Tax relief is available to a company for interest paid on moneys borrowed to acquire an interest in, or to lend to, a company which is a trading company, a rental company or a holding company of trading or rental companies.
To qualify for relief, the investing company must have:
- Ìý
•ÌýÌýÌýÌý a material interest (more than 5% of the equity) in
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Web page updated on 17 Mar 2025 13:18