SCHEDULES
SCHEDULE 11Corporate interest restriction
16Interest restriction returns
In paragraph 7(5) of Schedule 7A (meaning of “the filing date”)—
a
for paragraph (b) substitute—
b
if an appointment of a reporting company under paragraph 4 or 5 has effect in relation to the period of account, the end of the period of 3 months beginning with the day on which the appointment was made,”, and
b
after that paragraph insert—
whichever is the later