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

HTML

Draft legislation

PDF, 36.7 KB, 1 page

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Explanatory note

PDF, 128 KB, 2 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

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

Published 21 July 2020