SCHEDULES

SCHEDULE 5Corporate interest restriction

PART 3Consequential amendments

TIOPA 2010: other amendments

13

In section 1 (overview of Act), in subsection (1)—

(a)

omit the “and” at the end of paragraph (d), and

(b)

after paragraph (e) insert—

“(f)

Part 9A (controlled foreign companies), and

(g)

Part 10 (corporate interest restriction).”