# Taxation (International and Other Provisions) Act 2010, Paragraph 10


(1) This paragraph makes provision for the purposes of this Part of this Act about whether a company is a “consenting company” in relation to an interest restriction return submitted by a reporting company.
(2) The company is a “consenting company” in relation to the return if, before the return is submitted—
(a) it has notified the reporting company in relation to the period of account that it wishes to be a consenting company in relation to interest restriction returns submitted by the reporting company, and
(b) it has not notified the reporting company that it no longer wishes to be a consenting company in relation to such returns.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) The company is a “non-consenting company”, in relation to the return, if it is not a consenting company in relation to the return.

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Source: https://www.legislation.gov.uk/ukpga/2010/8/schedule/7A/paragraph/10 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-7A/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.