SCHEDULES
SCHEDULE 5Corporate interest restriction
PART 3Consequential amendments
TIOPA 2010: other amendments
16
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).”