# Finance (No. 2) Act 2023, Paragraph 22: Revised interest restriction return

Extent: E+W+S+N.I.

(1) Paragraph 29 of Schedule 7A (penalty for failure to deliver a return) is amended as follows.
(2) In sub-paragraph (1)—
(a) in paragraph (a), after “paragraph 7” insert “, or a revised interest restriction return under paragraph 8(4),”;
(b) in paragraph (b), omit “(see sub-paragraph (5) of that paragraph)”.
(3) After sub-paragraph (1), insert—
“(1A) In subsection (1)(b), the reference to the “filing date” in relation to a period of account is—
(a) in relation to an interest restriction return under paragraph 7, a reference to the filing date for the purposes of that paragraph (see paragraph 7(5) and (5A));
(b) in relation to a revised interest restriction return under paragraph 8(4), a reference to the end of the period within which the return may have effect (see paragraph 8(5)).”

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Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/3/paragraph/22 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-3/paragraph-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.