There are currently no known outstanding effects for the Finance Act 2019, Paragraph 8.
8(1)Part 10 of TIOPA 2010 (corporate interest restriction) is amended as follows.U.K.
(2)In section 413(6) (adjusted net group-interest expense: “relevant enactment”) for paragraph (b) substitute—
“(b)section 320B of CTA 2009 (hybrid capital instruments: amounts recognised in equity).”
(3)In section 415 (qualifying net group-interest expense: interpretation), omit subsection (8).
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