Finance Bill 2017-18: Public Bill Committee amendments
Released 09 January 2018
HMRC have published a policy paper detailing Amendments 46 and 47 to Finance Bill 2017-18, Clause 24 and Schedule 8: Corporate interest restriction.
The amendments provide a minor correction to the definition of a “non-consolidated subsidiary” for the purposes of TIOPA 2010, Pt. 10. Debate of the Bill in the Public Bill Committee started on 9 January 2018 and is scheduled to conclude by Thursday 18 January 2018.
View the amendments and other HMRC documents at Finance Bill 2017-18: Public Bill Committee.
View the Bill and follow its passage through Parliament at Finance (No.2) Bill 2017-19.