Policy paper

Technical amendments to the Corporate Interest Restriction for Corporation Tax

This measure introduces two technical changes to the Corporate Interest Restriction.

• From: HM Revenue & Customs
• Published: 21 July 2020

Documents

Technical amendments to the Corporate Interest Restriction for Corporation Tax

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Draft legislation

PDF, 36.7 KB, 1 page

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Explanatory note

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Details

These technical changes will be made to ensure the Corporate Interest Restriction operates as intended.

Published 21 July 2020