Policy paper

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.

• From: HM Revenue & Customs
• Published: 22 November 2017

Documents

Corporation Tax: amendments to the corporate interest restriction rules

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Details

Legislation will be introduced in Finance Bills 2017-18 and Finance Bill 2018-2019 to make technical amendments to Part 10 of the Taxation (International and Other Provisions act 2010) to ensure the rules operate as intended.

Published 22 November 2017