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The Corporate Interest Restriction (Financial Statements: Group Mismatches) Regulations 2017. SI 2017/1224

In Force: 29 December 2017. These Regulations make provision for transitional adjustments in connection with the new Corporate Interest Restriction rules introduced in the Finance (No.2) Act 2017 which added a new Pt 10 of the Taxation (International and Other Provisions) Act 2010.
Category: Taxation » Tax avoidance. Keyword(s): Financial statements. Area(s) of law: Tax; Banking.

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