»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp default approach for calculating group-interest and group-EBITDA is based closely on the amounts recognised in the group’s financial statements.

»Ê¹ÚÌåÓýapp following elections allow these amounts to be calculated more closely with the UK tax rules:

• Group-EBITDA (chargeable gains) election
• Interest allowance (alternative calculation) election