Finance Act 2019 (c. 1)

SCHEDULES

SCHEDULE 11 U.K. Corporate interest restriction

Interest restriction returns U.K.

15 U.K. In—

(a) paragraph 1(4)(a) of Schedule 7A (period for appointing a group's reporting company), and

(b) paragraph 2(4)(a) of that Schedule (period for revoking appointment),

for “six months” substitute “ 12 months ”.