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.

16 U.K. In section 159 (indirect participation: potential direct participant), in subsection (1)—

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

(b) after paragraph (d) insert “, and

(e) in Part 10, section 463(4).”