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Statutory instrument laid in the House of Commons, on Thursday, 26 March 2026 by Dan Tomlinson on behalf of the Revenue and Customs.


Corporate Interest Restriction (Electronic Communications) (Amendment) Regulations


Secondary information

Type
Statutory instrument
Reference
SI 2026/352 
Session
2024-26
Coming into force
Wednesday, 1 April 2026
Procedure
Negative
40 days scrutiny period
Laying authority
Act
Contains explanatory memorandum
Yes
Subjects
Corporation tax Tax allowances Multinational companies
Legislation
Taxation (International and Other Provisions) Act 2010
Finance Act 2002
Corporate Interest Restriction (Electronic Communications) (Amendment) Regulations 2026
Library location
Commons Library: UP 1950 2024-26
Link
View this Statutory instrument on www.legislation.gov.uk