SCHEDULES
F1SCHEDULE 7AInterest restriction returns
Annotations:
Amendments (Textual)
PART 1The reporting company
Extended period for submission of full return F2for period where no restriction
Annotations:
Amendments (Textual)
F2
Words in Sch. 7A para. 9 cross-heading substituted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 8 para. 14(4)
9
1
This paragraph applies where—
a
a reporting company has submitted an F3... interest restriction return for a period of account of a worldwide group in accordance with this Schedule, and
b
the worldwide group is not subject to interest restrictions in the return period.
2
Despite the passing of the time limit in paragraph 8(3), F4an interest restriction return for the period of account submitted under paragraph 8 F5which is a full interest restriction return has effect if it is received before the end of the period of 60 months beginning with the end of the period of account.
Sch. 7A inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 2 (with Sch. 5 para. 28)