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

Schedules

Schedule 3 U.K. Corporate interest restriction etc.

Part 3 U.K. Parts 1 and 2: commencement and transitional provision

30 U.K. Except as provided in paragraphs 31 to 35, the amendments made by Parts 1 and 2 of this Schedule have effect for periods of account of worldwide groups that begin on or after 1 April 2023.