# Finance Act 2019, Paragraph 26


The amendment made by paragraph 18 has effect in relation to any interest restriction return submitted on or after 1 April 2019.

---
Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/11/paragraph/26 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-11/paragraph-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.