5(1)Section 407(1) (amounts not brought into account in determining a company’s tax-EBITDA) is amended as follows.
(2)At the end of paragraph (a) insert “(or an amount which would, apart from section 388, be a tax-interest income amount);”.
(3)After paragraph (g) insert—
“(ga)a reduction under paragraph 37(3)(b) of Schedule 5 to FA 2019 (non-UK resident companies carrying on UK property businesses etc: unrelieved amounts);”.