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39For the purposes of this Part (and of the application of Part 7 of TIOPA 2010 for the purposes of this Part) references to the “reporting body” include references to C unless—
(a)the ultimate parent of the worldwide group notifies HMRC that another company is the reporting body for those purposes,
(b)the other company is—
(i)for the purposes of paragraph 37, a company to which Chapter 3 of Part 7 of TIOPA 2010 applies, or
(ii)for the purposes of paragraph 38(1), a company to which Chapter 4 of Part 7 of TIOPA 2010 applies, and
(c)the notice is given before the end of the period within which the revised statement of disallowances mentioned in paragraph 37(f) would be treated, under regulation 13 of the 2009 Regulations, as if it had been received by HMRC by the time specified in section 279(2) of TIOPA 2010.
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