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Contents

Legislation

Finance Act 2019

Crossheading Corporation tax: miscellaneous

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Section 25 Intangible fixed assets: restrictions on goodwill and certain other assets
Section 26 Intangible fixed assets: exceptions to degrouping charges etc
Section 27 Corporation tax relief for carried-forward losses
Section 28 Corporate interest restriction
Section 29 Debtor relationships of company where money lent to connected companies

Corporation tax: miscellaneous
Corporate interest restriction

Section 28 | Corporate interest restriction

From legislation.gov.uk

Schedule 11 contains provision amending Part 10 of TIOPA 2010 (corporate interest restriction).