Finance (No. 2) Act 2023 (c. 30)

Part 1 U.K. Income tax, corporation tax and capital gains tax

Miscellaneous corporation tax matters U.K.

34 Corporate interest restriction U.K.

Schedule 3 makes provision about corporate interest restriction and the tax treatment of financing costs and income.

35 Investment vehicles U.K.

Schedule 4 makes amendments to—

(a) Schedule 5AAA to TCGA 1992 (UK property rich collective investment vehicles etc),

(b) Part 12 of CTA 2010 (Real Estate Investment Trusts) and the Real Estate Investment Trusts (Assessment and Recovery of Tax) Regulations 2006 (S.I. 2006/2867), and

(c) Schedule 2 to FA 2022 (qualifying asset holding companies).