Finance (No. 2) Act 2017 (c. 32)

SCHEDULES

SCHEDULE 5 U.K. Corporate interest restriction

PART 3 U.K. Consequential amendments

CTA 2010 U.K.

9 U.K. In section 938V (tax mismatch schemes: priority), for paragraph (d) substitute—

“(d) Part 10 of that Act (corporate interest restriction).”