http://www.legislation.gov.uk/ukpga/2019/1/schedule/11/paragraph/23/enactedFinance Act 2019enKing's Printer of Acts of Parliament2024-03-26SCHEDULESSCHEDULE 11Corporate interest restriction23CommencementThe amendments made by paragraphs 3 and 4 have effect in relation to any change in ownership taking place on or after 29 October 2018.