# Taxation (International and Other Provisions) Act 2010, Paragraph 67


(1) For the purposes of this Part of this Schedule references to checking an interest restriction return include—
(a) determining whether or not an interest restriction return should be submitted for a period of account of a worldwide group,
(b) determining whether or not a worldwide group is, or may be, subject to interest restrictions in a period of account, (and, if so, determining the total disallowed amount of the group),
(c) determining the membership of a worldwide group (or determining the members that are UK group companies), and
(d) determining any other question that is relevant to the operation of this Part of this Schedule in relation to an interest restriction return or anything required to be included in it.
(2) For the purposes of this Part of this Schedule references to a worldwide group include one that an officer of Revenue and Customs suspects may exist.

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Source: https://www.legislation.gov.uk/ukpga/2010/8/schedule/7A/paragraph/67 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-7A/paragraph-67
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.