Policy paper

Changes to the debt cap provisions

Changes to the debt cap provisions

• From: HM Revenue & Customs
• Published: 5 December 2013

Documents

Changes to the debt cap provisions

PDF, 188 KB, 7 pages

Details

This Tax Information and Impact Note describes 2 changes to improve the effectiveness of the world wide debt cap. The first change is to the grouping rules and the second change is to the regulation-making powers.