Schedule 11 Corporate interest restriction
- Introductory
- Tax-interest amounts: amounts capitalised in intangible fixed assets
- Carry forward of interest allowance: new holding company
- Carry forward of excess debt cap: new holding company
- Adjusted net group-interest expense: capitalised interest
- Adjusted net group-interest expense: impairment debts and credits and connected companies
- Interest allowance (alternative calculation) election: unpaid employees' remuneration
- Interest allowance (alternative calculation) election: changes in accounting policy
- Interest allowance (non-consolidated investment) election
- Public infrastructure
- Real Estate Investment Trusts
- Interest restriction returns
- Consequential amendments
- Commencement
- Transitional provision in case of interest allowance (alternative calculation) elections