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.



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