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HMRC internal manual

Corporate Finance Manual

Debt cap: anti-avoidance rules: EEA financing income: excluded schemes

{#IDABXADD}This guidance applies to worldwide group periods of account ending before or straddling 1 April 2017.

Where the scheme meets certain conditions the scheme is an excluded scheme {#}

Condition C within TIOPA10/S311(4) is not met if the scheme is an excluded scheme. The Excluded Schemes Regulations (S.I. 2013/2892) do not define any excluded schemes relating to TIOPA10/S311.