5(1)Paragraph 10 (contents of plan) is amended as follows.
(2)In subparagraph (1)(b) before “EEA state” insert “relevant”.
(3)After subparagraph (2) insert—
“(2A)In either case a CT exit charge payment plan entered into by a company must specify requirements as to the ongoing provision of information by the company to Her Majesty’s Revenue and Customs in relation to the exit charge assets and liabilities.”
(4)In subparagraph (3) for paragraph (c) substitute—
“(c)the amount of ECPP tax attributable to each exit charge asset or liability.”
(5)Omit subparagraphs (4) and (5).