There are currently no known outstanding effects for the Finance Act 2019, Cross Heading: Adjusted net group-interest expense: impairment debts and credits and connected companies.
8(1)Section 413 (meaning of “adjusted net group-interest expense”) is amended as follows.U.K.
(2)In subsection (3)(d)(i)—
(a)for “or 323A” substitute “ , 323A, 358 or 359 ”, and
(b)omit “(cases where credits not required to be brought into account)”.
(3)In subsection (4)(d)(i)—
(a)after “section 323A” insert “ or 354 ”, and
(b)omit “(cases where credits not required to be brought into account)”.
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