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.  © Crown copyright 2020  Printed and published in the UK by The Stationery Office Limited under the authority and superintendence of Jeff James,  Controller of Her Majesty’s Stationery Office and Queen’s Printer of Acts of Parliament.  £4.90  UK202002131002 02/2020 19585  http://www.legislation.gov.uk/id/uksi/2020/151  ISBN 978-0-11-119321-1