Taxation (International and Other Provisions) Act 2010 (c. 8)

SCHEDULES

[F1 SCHEDULE 7A U.K. Interest restriction returns

Textual Amendments

F1 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)

PART 1 U.K. The reporting company

Extended period for submission of full return [F2 for period where no restriction] U.K.

Textual Amendments

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— U.K.

(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), [F4 an interest restriction return] for the period of account submitted under paragraph 8 [F5 which 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.]

Textual Amendments

F3 Word in Sch. 7A para. 9(1)(a) omitted (15.3.2018) by virtue of Finance Act 2018 (c. 3), Sch. 8 para. 14(2)

F4 Words in Sch. 7A para. 9(2) substituted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 8 para. 14(3)(a)

F5 Words in Sch. 7A para. 9(2) inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 8 para. 14(3)(b)