This question was closed without grading. Reason: Errant question
Aug 22, 2023 17:58
9 mos ago
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English term
restricted interest
English to Swedish
Bus/Financial
Accounting
There are rules to help address timing differences between interest expense and EBITDA. Amounts of **restricted interest** are carried forward indefinitely. They may be deducted in a later period if there is sufficient interest allowance. Unused interest allowance can be carried forward for up to 5 years.
https://www.gov.uk/government/publications/corporation-tax-t...
https://www.gov.uk/government/publications/corporation-tax-t...