SCHEDULES
SCHEDULE 11Corporate interest restriction
20Consequential amendments
In section 494(1) (other interpretation), after “interest restriction return” insert—
“pension scheme” has the meaning given by section 150(1) of FA 2004;
In section 494(1) (other interpretation), after “interest restriction return” insert—
“pension scheme” has the meaning given by section 150(1) of FA 2004;