Part 2 Publication of Tax Strategies
Finance Act 2016 (2016 c 24) | Legislation

Part 2 Publication of Tax Strategies

Qualifying UK groups: duty to publish a group tax strategy

16

(1)     This paragraph applies in relation to a UK group which is a qualifying group in any financial year (“the current financial yearâ€).

(2)     The head of the group must ensure that a group tax strategy for the group, containing the information required by paragraph 17, is prepared and published on behalf of the group in accordance with this paragraph.

(3)     The group tax strategy—

(a)     must be published before the end of the current financial year, and

(b)     if the group was a qualifying group in the previous financial year, must not be published more than 15 months after the day on which its previous group tax strategy was published.

(4)     The group tax strategy—

(a)     must be published on the internet by any of the UK companies that are members of the group so as to be accessible to the public free of charge (whether or not it is also published in any other way), and

(b)     may be published as a separate document or as a self-contained part of a wider document.

(5)     The head of

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