20U.K.After section 259NE (treatment of a person who is a member of a partnership) insert—
“PriorityU.K.
259NEAPriority
For the purposes of this Part, the provisions of Part 10 (corporate interest restriction) are to be treated as of no effect.”
20U.K.After section 259NE (treatment of a person who is a member of a partnership) insert—
For the purposes of this Part, the provisions of Part 10 (corporate interest restriction) are to be treated as of no effect.”