SCHEDULES

SCHEDULE 5 U.K.Corporate interest restriction

PART 4 U.K.Commencement and transitional provision

Qualifying infrastructure companies U.K.

32 (1) In the case of an accounting period of a company beginning before 1 April 2018, the company may make an election under section 433 or 444 of TIOPA 2010 before that date. U.K.

(2) Companies making an election under section 435 of TIOPA 2010 before 1 April 2018 may specify a date in the election from which it has effect which is before the date on which the election is made.