UK Statutory Instrument
2017
United Kingdom
The Corporate Interest Restriction (Financial Statements: Group Mismatches) Regulations 2017
At a glance
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Browse 4 other sections — procedural / definitional / commencement
Loan relationship accounted for at fair value
Debt buy-back
Employer asset-backed pension contribution
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