INTM267780 - The attribution of capital to foreign banking permanent establishments in the UK: The approach in determining an adjustment to funding costs - STEP 5: Determining the capital attribution tax adjustment: contents

1. INTM267781

   Disallowance of interest and other costs on funding equivalent to attributed equity - overview
2. INTM267782

   Disallowance of interest and other costs on funding equivalent to attributed equity – an example
3. INTM267783

   The range of capital attribution tax adjustment
4. INTM267784

   Allowance for potential additional interest costs and other costs on loan capital attributed to a UK permanent establishment
5. INTM267785

   Multi-currency books and the currency/interest rates to be used in arriving at the disallowances and allowances for equity and loan capital
6. INTM267786

   Equity capital already allotted exceeding amount computed under the legislation
7. INTM267787

   Equity capital attributed but no finding costs in the UK permanent establishment
8. INTM267788

   Guarantee fees - no deduction available
9. INTM267789

   Frequency of calculations
10. INTM267790

    Allotment of capital