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

Schedules

Schedule 3 U.K. Corporate interest restriction etc.

Part 1 U.K. Amendments to TIOPA 2010

Enquiry into interest restriction return U.K.

23 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”.