Taxes Consolidation Act 1997 section 835AAN

Scope of application

Section 835AAN sets out the commencement date for the interest limitation rules in Part 35D.

  • Part 35D applies to accounting periods of a relevant entity commencing on or after 1 January 2022.
  • A relevant entity means a company or an interest group.
  • Accounting periods that began before 1 January 2022 fall outside the scope of Part 35D.
  • The section was introduced by section 31(3) of Finance Act 2021.

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