Regulation 2 Requirement to submit information using electronic communicationsI1

United Kingdom

(1)

The following information must be submitted to an officer of Revenue and Customs by an approved means of electronic communication—

F1(a)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)

an interest restriction return under paragraph 7 of F2Schedule 7A to the Taxation (International and Other Provisions) Act 2010^f1;

(d)

a revised interest restriction return under paragraph 8 of that Schedule.

(2)

In these Regulations “approved means of electronic communication” means any form or manner of electronic communication that is approved for the purposes of these Regulations by means of a specific or general direction given by the Commissioners.

F3(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)

An interest restriction return, or a revised interest return, that does not meet the requirements of paragraph (1) is taken not to have been delivered.

Annotations

Textual amendments

F1: Reg. 2(1)(a)(b) omitted (with effect for periods of account ending on or after 31.3.2026) by virtue of The Corporate Interest Restriction (Electronic Communications) (Amendment) Regulations 2026 (S.I. 2026/352), regs. 1, 2(2)(a)(i)
F2: Words in reg. 2(1)(c) substituted (with effect for periods of account ending on or after 31.3.2026) by The Corporate Interest Restriction (Electronic Communications) (Amendment) Regulations 2026 (S.I. 2026/352), regs. 1, 2(2)(a)(ii)
F3: Reg. 2(3) omitted (with effect for periods of account ending on or after 31.3.2026) by virtue of The Corporate Interest Restriction (Electronic Communications) (Amendment) Regulations 2026 (S.I. 2026/352), regs. 1, 2(2)(b)

Commencement

I1: Reg. 2 in force at 1.9.2022, see reg. 1

Footnotes

f1: Paragraph 7 of Schedule 7A was amended by paragraphs 16 and 17 of Schedule 11 to the Finance Act 2019.