Debt cap

1. Tax - anti-avoidance - UK.

A restriction on the amount of interest that is eligible for UK Corporation Tax relief under the UK's Corporate Interest Restriction.

2. Tax - anti-avoidance.

Any restriction on amounts of interest eligible for corporate tax relief.

3.

Maximum amounts of total borrowings by an organisation.

See also

• Corporate Interest Restriction
• Corporation Tax
• Fixed ratio method
• Tax avoidance
• Worldwide interest cap