SCHEDULES
SCHEDULE 8Corporate interest restriction
PART 1Amendments of Part 10 of TIOPA 2010
8Public infrastructure
1
Section 434 (elections under section 433) is amended as follows.
2
In subsection (1)(a), for “the beginning” substitute “the end”.
3
In subsection (5), after paragraph (a) (but before the “and” at the end of it) insert—
ab
the time of the transfer falls in a period of account of a worldwide group of which both the transferor and transferee are members,