http://www.legislation.gov.uk/ukpga/2019/1/schedule/11/paragraph/24/enactedFinance Act 2019enKing's Printer of Acts of Parliament2024-03-26SCHEDULESSCHEDULE 11Corporate interest restriction24CommencementPart 10 of TIOPA 2010 has effect, and is to be deemed always to have had effect, with the amendments made by paragraphs 12, 13, 14(3) and 19 to 21.