# Taxation (International and Other Provisions) Act 2010, Paragraph 21

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

The statement of calculations required by paragraph 20(3)(d) to be included in a full interest restriction return must include the following information—
(a) for each company that was a UK group company at any time during the return period—
(i) the company's net tax-interest expense, or net tax-interest income, for the return period (see section 389);
(ii) the company's tax-EBITDA for the return period (see section 406);
(b) the aggregate net tax-interest expense, and aggregate net tax-interest income, of the group for the return period (see section 390);
(c) the interest capacity of the group for the return period (see section 392);
(d) the aggregate of interest allowances of the group for periods before the return period so far as they are available in the return period (see section 393);
(e) the interest allowance of the group for the return period (see section 396);
(f) the aggregate tax-EBITDA of the group for the return period (see section 405);
(g) where the interest allowance is calculated using the fixed ratio method and that allowance is given by section 397(1)(b), the adjusted net group-interest expense of the group for the return period (see section 413);
(h) where the interest allowance is calculated using the group ratio method—
(i) the group ratio percentage (see section 399 or 401);
(ii) the qualifying net group-interest expense of the group for the return period (see section 414);
(iii) the group-EBITDA of the group for the return period (see section 416).

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Source: https://www.legislation.gov.uk/ukpga/2010/8/schedule/7A/paragraph/21 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-7A/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.