Paragraph 56 F1

an officer of Revenue and Customs considers that a worldwide group was subject to interest restrictions in a period of account of the group (“the relevant period of account”),

F2the filing date in relation to the relevant period of account has passed (see paragraph 7(5)), and

condition F3... B F4, C or D is met.

the appointment of a reporting company has effect F7under paragraph 4 or 5 in relation to the relevant period of account, and

no interest restriction return has been submitted for the period.

the appointment of a reporting company has effect in relation to the relevant period of account,

an interest restriction return has been submitted for the period, and

the return does not comply with the requirements of paragraph 20(3) (for example by including inaccurate figures).

the appointment of a reporting company has effect in relation to the relevant period of account,

the reporting company is required to submit a revised interest restriction return for the period under paragraph 8(4), and

the time limit in paragraph 8(5) for the submission of the revised return has passed without the revised return being received by an officer of Revenue and Customs.

a company's pro-rata share of the total disallowed amount of the group for the relevant period of account, and

in relation to each relevant accounting period of the company, the accounting period's pro-rata share of the total disallowed amount.

in a case where Condition D is met, after the end of the period of 12 months beginning with the expiry of the time limit mentioned in paragraph 8(5), and

in any other case, after the end of the period of 3 years beginning with F10the filing date referred to in sub-paragraph (1)(b).