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.http://www.legislation.gov.uk/uksi/2017/1224/pdfs/uksi_20171224_en.pdf
Category: Taxation » Tax avoidance. Keyword(s): Financial statements. Area(s) of law: Tax; Banking.