# Taxation (International and Other Provisions) Act 2010, Paragraph 64


(1) The general rule is that, if an interest restriction return for a period of account of a worldwide group has been received by an officer of Revenue and Customs, a notice under paragraph 62 or 63 may not be given in relation to the period of the account of the group.
(2) But the general rule does not apply if—
(a) a notice of enquiry has been given in respect of the return, and
(b) the enquiry has not been completed.

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Source: https://www.legislation.gov.uk/ukpga/2010/8/schedule/7A/paragraph/64 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-7A/paragraph-64
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.