Paragraph 14
In section 155 (transfer pricing: “potential advantage” in relation to United Kingdom taxation), in subsection (6), for paragraph (a) substitute—
“(a)Part 10 (corporate interest restriction),”.
In section 155 (transfer pricing: “potential advantage” in relation to United Kingdom taxation), in subsection (6), for paragraph (a) substitute—
“(a)Part 10 (corporate interest restriction),”.