The Corporate Interest Restriction legislation in Part 10 Taxation (International and Other Provisions) Act (TIOPA) 2010 applies from 1 April 2017. Minor technical amendments to that legislation are included in the current Finance (No.2) Bill.
Guidance was first published in draft on 31 March 2017. An updated and expanded draft was published on 4 August 2017. The guidance now reflects changes included in the current Finance (No.2) Bill.