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Contents

Legislation

Finance Act 2018

Crossheading Corporation tax

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Section 19 Research and development expenditure credit
Section 20 Intangible fixed assets: realisation involving non-monetary receipt
Section 21 Intangible fixed assets: transactions between related parties
Section 22 Oil activities: tariff receipts etc
Section 23 Hybrid and other mismatches
Section 24 Corporate interest restriction
Section 25 Education Authority of Northern Ireland

Corporation tax
Corporate interest restriction

Section 24 | Corporate interest restriction

From legislation.gov.uk

Schedule 8 contains provision relating to Part 10 of TIOPA 2010 (corporate interest restriction).