There are currently no known outstanding effects for the Finance Act 2019, Paragraph 2.
2U.K.In Chapter 3 (tax-interest amounts), after section 391 insert—
In determining for the purposes of this Part whether an amount is a tax-interest expense amount or tax-interest income amount, section 906(1) of CTA 2009 (priority of intangible fixed asset rules) does not apply in respect of any matter which may be brought into account in accordance with Part 5 or 7 of that Act.”
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