OpenLegislation

Part 1 The reporting companyF1

  1. Appointment by a worldwide group of a reporting company
  2. Appointment of company where purported return submitted
  3. Revocation by worldwide group of appointment under paragraph 1
  4. Regulations supplementing paragraphs 1 and 2
  5. Appointment of reporting company by Revenue and Customs
  6. Appointment by officer of Revenue and Customs of replacement reporting company
  7. Obligation of reporting company to notify group members of its status
  8. Submission of interest restriction returns by reporting companies
  9. Revised interest restriction return
  10. Extended period for submission of full return for period where no restriction
  11. Meaning of “consenting company” and “non-consenting company”
  12. ...
  13. Penalty for submission of return where no reporting company appointed

Annotations

Textual amendments

F1

Sch. 7A inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 2 (with Sch. 5 para. 28)