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Schedule 7A Interest restriction returnsF1

United Kingdom

  1. 1The reporting company
  2. 2Contents of interest restriction return
  3. 3Duty to keep and preserve records
  4. 4Enquiry into interest restriction return
  5. 5Determinations by officers of Revenue and Customs
  6. 6Information powers exercisable by members of group
  7. 7Information powers exercisable by officers of Revenue and Customs
  8. 8Company tax returns
  9. 9Supplementary

Annotations

Textual amendments

F1

Sch. 7A inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 2 (with Sch. 5 para. 28)