Question to the HM Treasury:
To ask Her Majesty’s Government what was (1) the weighted average interest rate for intra-group loans under Advance Thin Capitalisation Agreements (ATCAs), and (2) the average level of taxable profits to which ATCA-related tax relief applied, in each year since 2010.
HM Revenue and Customs does not hold this information in a form which allows it to be provided without incurring disproportionate cost.