[374 Interest restriction returns]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[374  Interest restriction returns]

[(1)     Schedule 7A makes provision about—

(a)     the preparation and submission of interest restriction returns by reporting companies of worldwide groups, and

(b)     other related matters such as enquiries and information powers.

(2)     Part 1 of that Schedule includes provision—

(a)     for the appointment of a reporting company of a worldwide group for a period of account,

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