7U.K.After section 937N (risk transfer schemes) insert—
“937NAPriority
For the purposes of this Part, the provisions of Part 10 of TIOPA 2010 (corporate interest restriction) are to be treated as of no effect.”
7U.K.After section 937N (risk transfer schemes) insert—
For the purposes of this Part, the provisions of Part 10 of TIOPA 2010 (corporate interest restriction) are to be treated as of no effect.”