# Finance Act 2019, Paragraph 8


(1) Part 10 of TIOPA 2010 (corporate interest restriction) is amended as follows.
(2) In section 413(6) (adjusted net group-interest expense: “relevant enactment”) for paragraph (b) substitute—
“(b) section 320B of CTA 2009 (hybrid capital instruments: amounts recognised in equity).”
(3) In section 415 (qualifying net group-interest expense: interpretation), omit subsection (8).

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/20/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-20/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.