Corporate Interest Restriction — interaction with creative reliefs

Official URL: https://www.gov.uk/government/publications/corporate-interest-restriction-interaction-with-creative-reliefs
Publisher / authority: HMRC
Type: publication
Source: HMRC Budget 2026 tax documents (collection)
Collection heading: Corporation Tax measures
Published / updated by source: 28 Oct 2026, 17:34 GMT
First seen by VERADIQ: 28 Oct 2026, 17:35 GMT

Preserved versions

Version	Captured	Reason	Type	Extraction	SHA-256
1	28 Oct 2026, 17:35 GMT	first capture	application/json 10.3 KB	ok:json	`1bd425a38edc129db25019cfda0ceb7b4e7a01007c09aeff90867431bcf7fb20`

Each version is an immutable copy; the SHA-256 identifies the exact bytes captured. A new version is recorded only when the content genuinely changes. The original is always at the official URL above.

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