Part 35D Implementation of Council Directive (EU) 2016/1164 of 12 July 2016 as regards interest limitation (ss. 835AY-835AAO)

Comparing proposed amendment...


	Chapter 1 Interpretation and general (Part 35D) (ss. 835AY-835AAA)
In force	835AY. Interpretation (Part 35D)
In force	835AZ. Relevant profit and loss.
In force	835AAA. Long-term public infrastructure projects
	Chapter 2 Interest limitation (ss. 835AAB-835AAF)
In force	835AAB. Interpretation (Chapter 2).
In force	835AAC. Interest limitation
In force	835AAD. Carry forward of disallowable amount.
In force	835AAE. Carry forward of total spare capacity.
In force	835AAF. Reporting
	Chapter 3 Group and equity ratio (ss. 835AAG-835AAJ)
In force	835AAG. Interpretation (Chapter 3).
In force	835AAH. Group ratio
In force	835AAI. Equity ratio.
In force	835AAJ. Election
	Chapter 4 Application of this Part to interest groups (835AAK-835AAM)
In force	835AAK. Interpretation (Chapter 4)
In force	835AAL. Application of Part to interest group
In force	835AAM. Interest group reporting
	Chapter 5 Application of this Part (835AAN-835AAO)
In force	835AAN. Scope of application
In force	835AAO. Order of application

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