{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-7A/paragraph-19",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-7A/paragraph-19.json",
  "legislation": "ukpga/2010/8",
  "legislation_title": "Taxation (International and Other Provisions) Act 2010",
  "legislation_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010",
  "path": "schedule/7A/paragraph/19",
  "kind": "paragraph",
  "number": "19",
  "heading": null,
  "text": "(1) This paragraph applies where the appointment of a reporting company has effect in relation to a period of account of a worldwide group.\n(2) The reporting company may—\n(a) elect to submit an abbreviated interest restriction return, or\n(b) revoke an election previously made.\n(3) An election or revocation under this paragraph has effect in relation to the period of account.\n(4) An election under this paragraph is referred to in this Part of this Act as an “abbreviated return election”.\n(5) For provision as to the effect of an abbreviated return election, see—\nparagraph 20 of this Schedule (which limits the required contents of the interest restriction return);\nsection 393 (which deprives the group of the use of the interest allowance for the return period, or any earlier period, in future periods of account).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/8/schedule/7A/paragraph/19",
    "retrieved_at": "2026-10-29T09:10:17.008829+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}