M

Member

Speaking in the House of Commons on 2 December 2025

Debate

Budget Resolutions

Contribution

(1) This Resolution applies if a repayment of interest (“the relevant repayment”) is, or has been at any time, made to a company in consequence of the cancellation of an interest charging notice given to the company under Schedule 7ZA to the Taxation (International and Other Provisions) Act 2010

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