Policy paper

Statement of Practice 4 (1996)

Income Tax: interest paid in the ordinary course of a bank's business.

• From: HM Revenue & Customs
• Published: 13 May 1996

This publication was withdrawn on 6 December 2017

Statement of Practice 4 (1996) has been withdrawn because HMRC now accepts that interest on borrowing related to capital structure is also paid in the ordinary course of a bank’s business.

Documents

Statement of Practice 4 (1996)

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Details

Statements applicable to companies etc. (Corporation Tax and Income Tax).

Published 13 May 1996