SCHEDULES
SCHEDULE 14Leases: changes to accounting standards etc
PART 3Changes to accounting standards and tax adjustments
18Corporate interest restriction: changes of accounting policy
1
In section 426 of TIOPA 2010 (changes of accounting policy), in subsection (3), after paragraph (e) insert—
2
The amendment made by this paragraph has effect in relation to periods of account of a worldwide group (within the meaning given by section 480 of TIOPA 2010) beginning on or after 1 January 2019.