# Finance (No. 2) Act 2017, Paragraph 11


(1) Part 7 of TIOPA 2010 (tax treatment of financing costs and income) is repealed; and accordingly the following provisions of that Act are also repealed—
(a) section 1(1)(d) (overview);
(b) in Schedule 9, Part 7 (transitional provision);
(c) in Schedule 11, Part 5 (index of defined expressions).
(2) In consequence of sub-paragraph (1), the following enactments (which amend provisions repealed by that sub-paragraph) are repealed—
(a) in F(No.3)A 2010, section 11 and Schedule 5;
(b) in FA 2011, in Schedule 13, paragraphs 29 and 30;
(c) in FA 2012—
(i) section 31 and Schedule 5;
(ii) in Schedule 16, paragraphs 242 and 243(a);
(iii) in Schedule 20, paragraphs 43 to 45;
(d) in FA 2013, section 44;
(e) in FA 2014, section 39.
(3) The following regulations were made under powers contained in Part 7 of TIOPA 2010 and are therefore revoked by virtue of sub-paragraph (1)—
(a) the Corporation Tax (Financing Costs and Income) Regulations 2009 (S.I. 2009/3173);
(b) the Corporation Tax (Tax Treatment of Financing Costs and Income) (Acceptable Financial Statements) Regulations 2009 (S.I. 2009/3217);
(c) the Corporation Tax (Exclusion from Short-Term Loan Relationships) Regulations 2009 (S.I. 2009/3313);
(d) the Tax Treatment of Financing Costs and Income (Available Amount) Regulations 2010 (S.I. 2010/2929);
(e) the Tax Treatment of Financing Costs and Income (Correction of Mismatches) Regulations 2010 (S.I. 2010/3025);
(f) the Taxation (International and Other Provisions) Act 2010 (Part 7) (Amendment) Regulations 2012 (S.I. 2012/3045);
(g) the Tax Treatment of Financing Costs and Income (Correction of Mismatches: Partnerships and Pensions) Regulations 2012 (S.I. 2012/3111);
(h) the Tax Treatment of Financing Costs and Income (Excluded Schemes) Regulations 2013 (S.I. 2013/2892);
(i) the Tax Treatment of Financing Costs and Income (Change of Accounting Standards: Investment Entities) Regulations 2015 (S.I. 2015/662).

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/5/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-5/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.