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Corporation Tax: amendments to the corporate interest restriction rules

This tax information and impact note deals with amendments to the Corporate Interest Restriction rules announced at Autumn Budget 2017.

Last fetched 04 May 2026 · gov.uk

Documents

Corporation Tax: amendments to the corporate interest restriction rules

At a glance

TypePolicy paper

First published22 Nov 2017

Last updated22 Nov 2017

Organisations

HM Revenue & Customs

Topics

Corporation Tax

Source

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