SCHEDULES

SCHEDULE 5U.K.Corporate interest restriction

PART 3 U.K.Consequential amendments

TIOPA 2010: other amendmentsU.K.

15U.K.In section 157 (direct participation), in subsection (1)—

(a)omit the “and” at the end of paragraph (c), and

(b)after paragraph (d) insert “, and

(e)in Part 10, section 463(4).”