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Policy Paper Published 21 Jul 2020 HM Revenue & Customs ↗ View on GOV.UK

Technical amendments to the Corporate Interest Restriction for Corporation Tax

This measure introduces two technical changes to the Corporate Interest Restriction.

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These technical changes will be made to ensure the Corporate Interest Restriction operates as intended.

Document details

Type

Policy Paper

Published

21 Jul 2020

Responsible body

HM Revenue & Customs

Issue

Corporation Tax Rates

Provenance

Linked to "Corporation Tax Rates" via emb (confidence 0.70)

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