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Finance Act 2019
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TIOPA 2010
34In section 438 (exemption for interest payable to third parties etc) after subsection (5) insert—
“(5A)For the purposes of subsection (4) a guarantee, indemnity or other financial assistance in favour of the creditor is also ignored if—
(a)it is provided before 29 October 2018,
(b)the company concerned has not been UK resident at any time before that date, and
(c)the amount concerned is in respect of a loan relationship, derivative contract or relevant arrangement or transaction (within the meaning of section 382(4)) to which the member in question is a party for the purposes of its UK property business.”
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