Paragraph 35 I1

United Kingdom

(1)

This paragraph applies where an undertaking is a parent undertaking in relation to another undertaking (a subsidiary undertaking).

(2)

Where a third party notice is given to any person for the purpose of checking the tax position of the parent undertaking and any of its subsidiary undertakings,F1—

(a)

paragraph 2(2) only requires the notice to state this and name the parent undertaking F2, and

(b)

the references in paragraph 3(5) to naming the taxpayer are to making that statement and naming the parent undertaking.

(3)

In relation to such a notice—

(a)

in paragraphs 3 and 4 (approval etc of notices and copying third party notices to taxpayer), the references to the taxpayer have effect as if they were references to the parent undertaking, but

(b)

in paragraph 30(2) (no appeal in relation to taxpayer's statutory records), the reference to the taxpayer has effect as if it were a reference to the parent undertaking and each of its subsidiary undertakings.

F3(4)

Where a third party notice is given to the parent undertaking for the purpose of checking the tax position of more than one subsidiary undertaking—

(a)

paragraph 2(2) only requires the notice to state this, and

(b)

the references in paragraph 3(5) to naming the taxpayer are to making that statement.

(4A)

In relation to such a notice—

(a)

in paragraph 3 (approval etc of notices), sub-paragraphs (1) and (3)(e) do not apply,

(b)

paragraph 4(1) (copying third party notices to taxpayer) does not apply,

(c)

F4paragraphs 21 and 21A (restrictions on giving taxpayer notice where taxpayer has made return) F5apply as if the notice was a taxpayer notice or taxpayer notices given to each subsidiary undertaking (or, if the notice names the subsidiary undertakings to which it relates, to each of those undertakings),

(d)

paragraph 30(1) (appeal) has effect as if it permitted an appeal on any grounds, and

(e)

in paragraph 30(2) (no appeal in relation to taxpayer's statutory records), the reference to the taxpayer has effect as if it were a reference to the parent undertaking or any of its subsidiary undertakings.

(5)

Where a notice is given under paragraph 5 to the parent undertaking for the purpose of checking the tax position of one or more subsidiary undertakings whose identities are not known to the officer giving F6—

(a)

sub-paragraphs (3) and (4) of that paragraph (approval of tribunal) have effect as if they permitted, but did not require, the officer to obtain the approval of the tribunal, and

(b)

paragraph 31 (appeal) has effect as if it permitted an appeal on any grounds, but the parent undertaking may not appeal against a requirement in the notice to produce any document that forms part of the statutory records of the parent undertaking or any of its subsidiary undertakings.

F7(6)

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

(7)

In this paragraph “parent undertaking”, “subsidiary undertaking” and “undertaking” have the same meaning as in the Companies Acts (see sections 1161 and 1162 of, and Schedule 7 to, the Companies Act 2006 (c. 46)).

Annotations

Textual amendments

F1: Words in Sch. 36 para. 35(2) substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 10(2)(a)
F2: Sch. 36 para. 35(2)(b) and word inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 10(2)(b)
F3: Sch. 36 para. 35(4) (4A) substituted for Sch. 36 para. 35(4) (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 10(3)
F4: Words in Sch. 36 para. 35(4A)(c) substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 96(3), Sch. 48 para. 12(a); S.I. 2009/3054, art. 2
F5: Word in Sch. 36 para. 35(4A)(c) substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 96(3), Sch. 48 para. 12(b); S.I. 2009/3054, art. 2
F6: Words in Sch. 36 para. 35(5) substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 10(4)
F7: Sch. 36 para. 35(6) omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), Sch. 47 para. 10(5)

Commencement

I1: Sch. 36 para. 35 in force at 1.4.2009 by S.I. 2009/404, art. 2

Notes on Schedule 36

Modifications

C1: Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 60(1)(2) (with reg. 1(4)(6))
C2: Sch. 36 applied (with modifications) (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 28(2)(3)
C3: Sch. 36 applied (with modifications) (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 56
C4: Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 33(2)(3) (with reg. 1(4)(6))
C5: Sch. 36 applied (with modifications) (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 55(1)(2)
C6: Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 61 (with reg. 1(4)(6))
C7: Sch. 36 modified (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 36(1)
C8: Sch. 36 modified (22.3.2011) by National Insurance Contributions Act 2011 (c. 3), ss. 9(5), 13(2)
C9: Sch. 36 applied (with modifications) (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 5
C10: Sch. 36 applied (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 5(1)
C11: Sch. 36 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Master's Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 78(1)(2)
C12: Sch. 36 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Master's Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 77(1)(2)
C13: Sch. 36 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Master's Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(2)(3)
C14: Sch. 36 applied (with modifications) (1.1.2017) by Finance Act 2016 (c. 24), s. 162(2), Sch. 20 paras. 18-21; S.I. 2016/1249, reg. 2
C15: Sch. 36 applied (with modifications) (with effect in accordance with s. 121(6) of the amending Act) by 2014 c. 26, s. 272A (as inserted by Finance Act 2021 (c. 26), Sch. 30 para. 4)
C16: Sch. 36 applied (with modifications) (with effect in accordance with Sch. 16 para. 62 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 16 paras. 40-43 (as amended (with effect in accordance with s. 123(12) of the amending Act) by Finance Act 2021 (c. 26), s. 123(4)-(7))
C17: Sch. 36 applied (24.2.2022) by Finance Act 2022 (c. 3), Sch. 14 para. 17(1)
C18: Sch. 36 applied (with modifications) (24.2.2022) by Finance Act 2022 (c. 3), Sch. 13 para. 6(1)(3)
C19: Sch. 36 modified (24.2.2022) by Finance Act 2022 (c. 3), Sch. 14 para. 18
C20: Sch. 36 applied (with modifications) (1.5.2023) by The Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) Order 2023 (S.I. 2023/68), arts. 1(1), 12 (with art. 1(2))