Corporate interest restriction

Finance (No. 2) Bill – in a Public Bill Committee am 2:00 pm ar 11 Ionawr 2018.

Danfonwch hysbysiad imi am ddadleuon fel hyn

Amendments made: 46, in schedule 8, page 100, line 24, at end insert

“or held for distribution to owners”.

Amendment 47, in schedule 8, page 100, leave out lines 27 to 29 and insert

“each of the following expressions has the meaning given by international accounting standards—

“held for distribution to owners”

“held for sale”

“subsidiary”.”—(Mel Stride.)

Schedule 8, as amended, agreed to.

Clause 25 ordered to stand part of the Bill.

Clause 26