Sch 20 para 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).