Finance Act 2019 (c. 1)

SCHEDULES

SCHEDULE 11 U.K. Corporate interest restriction

Consequential amendments U.K.

19 U.K. In section 411 (definitions of “relevant expense amount” and “relevant income amount”), omit subsection (4).

20 U.K. In section 494(1) (other interpretation), after “interest restriction return” insert—

““pension scheme” has the meaning given by section 150(1) of FA 2004;”.

21 U.K. In Part 7 of Schedule 11 (index of defined expressions used in Part 10 of TIOPA 2010), at the appropriate place insert—

“pension scheme (in Part 10)

section 494(1)”