Please note that the date you requested in the address for this web page is not an actual date upon which a change occurred to this item of legislation. You are being shown the legislation from , which is the first date before then upon which a change was made.

PART 1 U.K.Direct taxes

Corporation taxU.K.

24Corporate interest restrictionU.K.

Schedule 8 contains provision relating to Part 10 of TIOPA 2010 (corporate interest restriction).