Finance (No. 2) Act 2017 (c. 32)

SCHEDULES

SCHEDULE 5 U.K. Corporate interest restriction

PART 3 U.K. Consequential amendments

TIOPA 2010: other amendments U.K.

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

“Priority U.K.

259NEA Priority

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