SCHEDULES

SCHEDULE 5 U.K.Corporate interest restriction

PART 3 U.K.Consequential amendments

TIOPA 2010: other amendments U.K.

17 U.K.In section 160 (indirect participation: one of several major participants), 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).”