# Taxation (International and Other Provisions) Act 2010, Paragraph 9

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

(1) This paragraph applies where—
(a) a reporting company has submitted an ... interest restriction return for a period of account of a worldwide group in accordance with this Schedule, and
(b) the worldwide group is not subject to interest restrictions in the return period.
(2) Despite the passing of the time limit in paragraph 8(3), an interest restriction return for the period of account submitted under paragraph 8 which is a full interest restriction return has effect if it is received before the end of the period of 60 months beginning with the end of the period of account.

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Source: https://www.legislation.gov.uk/ukpga/2010/8/schedule/7A/paragraph/9 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-7A/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.