Corporation Tax Act 2010 (c. 4)

[F1 Part 21A U.K. Risk transfer schemes

Textual Amendments

F1 Pt. 21A inserted (with effect in accordance with Sch. 16 para. 5 of the amending Act) by Finance Act 2010 (c. 13), Sch. 16 para. 3

General] U.K.

[F2 937NA Priority U.K.

For the purposes of this Part, the provisions of Part 10 of TIOPA 2010 (corporate interest restriction) are to be treated as of no effect.]

Textual Amendments

F2 S. 937NA inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 7