Revenue eBrief No. 170/23 – Guidance on Interest Limitation
Revenue eBrief No. 170/23 25 July 2023 Guidance on Interest Limitation TDM 35D-01-01 – Guidance on the Interest Limitation Rule – has been updated as follows: Example 3.4.1 has been updated to include a scenario where a company leaves one interest group joins another. Appendix 2, which outlines updates to the guidance, has been added.
