{
  "url": "https://openlegislation.uk/finance-act-2019/schedule-20/paragraph-8",
  "json_url": "https://openlegislation.uk/finance-act-2019/schedule-20/paragraph-8.json",
  "legislation": "ukpga/2019/1",
  "legislation_title": "Finance Act 2019",
  "legislation_url": "https://openlegislation.uk/finance-act-2019",
  "path": "schedule/20/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "(1) Part 10 of TIOPA 2010 (corporate interest restriction) is amended as follows.\n(2) In section 413(6) (adjusted net group-interest expense: “relevant enactment”) for paragraph (b) substitute—\n“(b) section 320B of CTA 2009 (hybrid capital instruments: amounts recognised in equity).”\n(3) In section 415 (qualifying net group-interest expense: interpretation), omit subsection (8).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2019/1/schedule/20/paragraph/8",
    "retrieved_at": "2026-10-29T09:04:30.296814+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}