xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

SCHEDULE 5U.K.Corporate interest restriction

PART 3 U.K.Consequential amendments

TIOPA 2010: other amendmentsU.K.

20U.K.After section 259NE (treatment of a person who is a member of a partnership) insert—

PriorityU.K.
259NEAPriority

For the purposes of this Part, the provisions of Part 10 (corporate interest restriction) are to be treated as of no effect.