[379 Reactivation of interest]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[379  Reactivation of interest]

[(1)     This section applies where—

(a)     an interest restriction return is submitted for a period of account of a worldwide group (“the relevant period of account”),

(b)     the return complies with the requirements of paragraph 20(3) of Schedule 7A (requirements for full interest restriction return), and

(c)     the return contains a statement that the group is subject to interest reactivations

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