Finance Act 2018 (c. 3)

SCHEDULES

SCHEDULE 8 U.K. Corporate interest restriction

PART 1 U.K. Amendments of Part 10 of TIOPA 2010

Commencement U.K.

26 U.K. The amendment made by paragraph 16 does not have effect in relation to any case where a company tax return is amended before the day on which this Act is passed.