Finance (No. 2) Act 2017 (c. 32)

SCHEDULES

SCHEDULE 5 U.K. Corporate interest restriction

PART 3 U.K. Consequential amendments

TIOPA 2010: other amendments U.K.

14 U.K. In section 155 (transfer pricing: “potential advantage” in relation to United Kingdom taxation), in subsection (6), for paragraph (a) substitute—

“(a) Part 10 (corporate interest restriction),”.