Finance Act 2018 (c. 3)

SCHEDULES

SCHEDULE 8 U.K. Corporate interest restriction

PART 1 U.K. Amendments of Part 10 of TIOPA 2010

Interest restriction returns U.K.

17 (1) Paragraph 71 of Schedule 7A (regulations for purposes of paragraph 70 etc) is amended as follows. U.K.

(2) In sub-paragraph (1)(a), for “paragraph 70” substitute “ paragraph 70(2) ”.

(3) In the italic heading before that paragraph, for “paragraph 70” substitute “ paragraph 70(2) ”.