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Regulation 6 makes a transitional provision to disregard any financing costs attributable to any time before 6th April 2020, before non-UK resident companies become chargeable to corporation tax, where an election has been made. 

A Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins. 

£4.90 

UK202002131002 02/2020 19585 

http://www.legislation.gov.uk/id/uksi/2020/151 

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