# Finance Act 2019, Paragraph 18


In paragraph 20 of Schedule 7A (required contents of interest restriction return: full returns and abbreviated returns), after sub-paragraph (5) insert—
“(5A) In addition to the matters required to be included in an interest restriction return in accordance with sub-paragraph (3) or (5), the return must include such other specified information as may reasonably be required for the purposes of this Part of this Act.
(5B) In sub-paragraph (5A) “specified” means specified in a notice published by Her Majesty's Revenue and Customs (and different information may be specified for different purposes).”

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/11/paragraph/18 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-11/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.