Part 3 Consequential Amendments
Finance (No 2) Act 2017 (2017 c 32) | Legislation

Part 3 Consequential Amendments

TMA 1970

3

(1)     In section 98 of TMA 1970 (special returns, etc), in the table in subsection (5), in the first column, the entry relating to regulations under section 283, 284, 285, 295 or 297 of TIOPA 2010 is repealed.

(2)     In consequence of sub-paragraph (1), paragraph 157(3) of Schedule 8 to TIOPA 2010 is repealed.

FA 1998

4

In paragraph 88 of Schedule 18 to FA 1998 (conclusiveness of amounts stated in company tax returns), at the end insert—

“(9)     Nothing in this paragraph affects the operation of any provision of Part 10 of TIOPA 2010 (corporate interest restriction).â€

CTA 2009

5

In section A1 of CTA 2009 (overview of the Corporation Tax Acts), in subsection (2)—

(a)     omit paragraph (i), and

(b)     after paragraph (ja) insert—

“(jb)     Part 10 of that Act (corporate interest restriction),â€.

CTA 2010

6

CTA 2010 is amended as follows.

7

After section 937N (risk transfer schemes) insert—

“937±·´¡Ìý±Ê°ù¾±´Ç°ù¾±³Ù²â

For the purposes of this Part, the provisions of Part 10 of TIOPA 2010 (corporate interest restriction) are to be treated as of no effect.â€

8

In section 938N (group mismatch schemes:

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