38 Corporate interest restriction: minor amendments

Section 38 Corporate interest restriction: minor amendments

Finance Act 2021 (2021 c 26) | Legislation
Finance Act 2021 (2021 c 26) | Legislation

38  Corporate interest restriction: minor amendments

(1)     Part 10 of TIOPA 2010 (corporate interest restriction) is amended as follows.

(2)     In section 452 (Real Estate Investment Trusts), after subsection (2) insert—

“(2A)     In applying subsection (2) and giving effect to the remainder of this section, the company is treated, at all times

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