# Finance Act 2019, Paragraph 11


In section 427 (group interest and group-EBITDA), after subsection (5) insert—
“(5A) Any increase to be made as a result of subsection (4) or (5) is to be made as part of a single calculation required by section 413(1) or 414(1) (so that the amount produced by that calculation is subject to section 413(2) or 414(2)).”

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/11/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-11/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.