Schedules

Schedule 3Corporate interest restriction etc.

Part 1Amendments to TIOPA 2010

23Enquiry into interest restriction return

In paragraph 41 of Schedule 7A (normal time limits for opening enquiry), in sub-paragraph (2)—

a

omit paragraph (b) (but not the “and” at the end), and

b

in paragraph (c), after “receives the” insert “return or”.