The Corporate Interest Restriction (Consequential Amendments) Regulations 2017
These Regulations make provision for consequential amendments in connection with new Part 10 of the Taxation (International and Other Provisions) Act 2010 (“TIOPA 2010”) inserted by the Finance (No. 2) Act 2017 which make provision for the restriction of relief for interest and finance costs of multinational companies.
Lifecycle
Department
Made
07 Dec 2017
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In force
29 Dec 2017
Enabling power
The Treasury, in exercise of the powers conferred by sections 17(3) and 18 of the Finance (2) Act 2005, section 45 of the Finance Act 2009, section 624 of the Corporation Tax Act 2010, paragraph 35 of Schedule 5 to the Finance (No. 2) Act 2017, make the following Regulations: No.
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