# Finance Act 2019, Paragraph 8


(1) Section 413 (meaning of “adjusted net group-interest expense”) is amended as follows.
(2) In subsection (3)(d)(i)—
(a) for “or 323A” substitute “ , 323A, 358 or 359 ”, and
(b) omit “(cases where credits not required to be brought into account)”.
(3) In subsection (4)(d)(i)—
(a) after “section 323A” insert “ or 354 ”, and
(b) omit “(cases where credits not required to be brought into account)”.

---
Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/11/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-11/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.