# The Corporate Interest Restriction (Financial Statements: Group Mismatches) Regulations 2017, Regulation 1: Citation, commencement, effect and interpretation


(1) These Regulations may be cited as the Corporate Interest Restriction (Financial Statements: Group Mismatches) Regulations 2017 and come into force on 29th December 2017.
(2) The Regulations have effect for periods of account of a worldwide group that begin on or after 1 April 2017.
(3) For the purposes of these Regulations, “the specified amounts” means—
(a) the net group-interest expense,
(b) the adjusted net group-interest expense,
(c) the qualifying net group-interest expense, and
(d) the group-EBITDA.

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Source: https://www.legislation.gov.uk/uksi/2017/1224/regulation/1 (the official version)
Page: https://openlegislation.uk/corporate-interest-restriction-financial-statements-group-mismatches-regulations-2017/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.