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The Corporate Interest Restriction (Consequential Amendments) Regulations 2017
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- UK Statutory Instruments
- 2017 No. 1227
- Regulation 1
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1.—(1) These Regulations may be cited as the Corporate Interest Restriction (Consequential Amendments) Regulations 2017 and come into force on 29th December 2017.
(2) The Regulations have effect for accounting periods beginning on or after 1 April 2017.
(3) An accounting period beginning before and ending after 1 April 2017 is to be treated for the purposes of these Regulations as if so much of the accounting period as falls before that date, and so much of the period as falls on or after that date, were separate accounting periods.
(4) Where it is necessary to apportion an amount to the two separate accounting periods, it is to be apportioned on a just and reasonable basis.
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