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Corporation Tax changes to the corporate interest restriction rules

This measure amends part 10 of the Taxation (International and Other Provisions) Act 2010.

Last fetched 04 May 2026 · gov.uk

Documents

Corporation Tax amendments to the corporate interest restriction rules Draft legislationapplication/pdf Explanatory noteapplication/pdf

At a glance

TypePolicy paper

First published06 Jul 2018

Last updated06 Jul 2018

Organisations

HM Revenue & Customs

Topics

Corporation Tax

Source

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