SCHEDULES
SCHEDULE 11Corporate interest restriction
Consequential amendments
19
In section 411 (definitions of “relevant expense amount” and “relevant income amount”), omit subsection (4).
20
In section 494(1) (other interpretation), after “interest restriction return” insert—
“pension scheme” has the meaning given by section 150(1) of FA 2004;
21
In Part 7 of Schedule 11 (index of defined expressions used in Part 10 of TIOPA 2010), at the appropriate place insert—
pension scheme (in Part 10)
section 494(1)