# Finance (No. 2) Act 2017, Section 20: Corporate interest restriction


Schedule 5 makes provision about the amounts that may be brought into account for the purposes of corporation tax in respect of interest and other financing costs.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/section/20 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/section-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.