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 4 U.K. Enquiry into interest restriction return

References to a reporting company where replaced U.K.

55 (1) This paragraph applies where— U.K.

(a) the appointment of a reporting company has effect in relation to a period of account of a worldwide group, and

(b) another reporting company is appointed in place of that company and the appointment has effect in relation to that period of account.

(2) Any reference in this Part of this Schedule (however expressed) to the reporting company in relation to that period of account at any time is to the company which is the reporting company at that time in relation to that period of account.]