Part 1 The reporting companyF1
- Appointment by a worldwide group of a reporting company
- Appointment of company where purported return submitted
- Revocation by worldwide group of appointment under paragraph 1
- Regulations supplementing paragraphs 1 and 2
- Appointment of reporting company by Revenue and Customs
- Appointment by officer of Revenue and Customs of replacement reporting company
- Obligation of reporting company to notify group members of its status
- Submission of interest restriction returns by reporting companies
- Revised interest restriction return
- Extended period for submission of full return for period where no restriction
- Meaning of “consenting company” and “non-consenting company”
- ...
- 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)