Source: https://www.legislation.gov.uk/ukpga/2010/8/contents
Timestamp: 2020-08-11 13:05:09
Document Index: 346739674

Matched Legal Cases: ['ART 6', 'art 9', 'arty\n353', 'art 8', 'ART 9', 'art 6', 'art 10', 'ART 1', 'ART 2', 'ART 3', 'ART 4', 'ART 5', 'ART 6', 'ART 7', 'ART 8', 'ART 4', 'art 6', 'ART 7', 'art 10']

Taxation (International and Other Provisions) Act 2010 is up to date with all changes known to be in force on or before 11 August 2020. There are changes that may be brought into force at a future date.
43.Profits attributable to permanent establishments for purposes of section 42(2)
49A.Limit on credit in cases involving qualifying loan relationships of CFCs
49B.Applying section 42(2) to non-trading credits from loan relationships etc
Adjustment of foreign tax on profits of overseas permanent establishment
71A.Circumstances in which section 71B applies
71B.Reduction of foreign tax paid on profits of overseas PE
81.Countering effect of avoidance arrangements
85A.Section 83(2) and (4): schemes involving deemed foreign tax
97A.Commercial allocation of relevant income to different categories of long-term business
103.Interpreting sections 99 to 101 ...
International dispute-resolution instruments and agreements
128A.Power by regulations to give effect to international obligations etc
128B.Giving effect to requirements under section 128A regulations
128C.Disclosure under international obligations etc
130A.Interpreting provision about UK taxation of pensions etc
167A.Small enterprises: exception from exemption: transfer pricing notice
174A.Claims under section 174 where disadvantaged person within charge to income tax
Treatment of interest where claim prevented by section 174A
187A.Excess interest treated as a qualifying distribution
206A.Modification of basic rule where allowances restricted for certain expenditure
PART 6A Hybrid and other mismatches
259A.Overview of Part
CHAPTER 2 Key definitions
259B.“Tax” means certain taxes on income and includes foreign tax etc
259BA.References to equivalent provision to this Part under the law of a territory outside the United Kingdom
259BB.Meaning of “payment”, “quasi-payment”, “payer”, “payee” etc
259BC.The basic rules
259BD.Chargeable companies in respect of CFCs and foreign CFCs
259BE.Meaning of “hybrid entity”, “investor” and “investor jurisdiction”
259BF.Meaning of “permanent establishment”
CHAPTER 3 Hybrid and other mismatches from financial instruments
259C.Overview of Chapter
259CA.Circumstances in which the Chapter applies
259CB.Hybrid or otherwise impermissible deduction/non-inclusion mismatches and their extent
259CC.Interpretation of section 259CB
259CD.Counteraction where the payer is within the charge to corporation tax for the payment period
259CE.Counteraction where a payee is within the charge to corporation tax
CHAPTER 4 Hybrid transfer deduction/non-inclusion mismatches
259D.Overview of Chapter
259DA.Circumstances in which the Chapter applies
259DB.Meaning of “hybrid transfer arrangement”, “underlying instrument” etc
259DC.Hybrid transfer deduction/non-inclusion mismatches and their extent
259DD.Interpretation of section 259DC
259DE.The financial trader exclusion
259DF.Counteraction where the payer is within the charge to corporation tax for the payment period
259DG.Counteraction where a payee is within the charge to corporation tax
CHAPTER 5 Hybrid payer deduction/non-inclusion mismatches
259E.Overview of Chapter
259EA.Circumstances in which the Chapter applies
259EB.Hybrid payer deduction/non-inclusion mismatches and their extent
259EC.Counteraction where the hybrid payer is within the charge to corporation tax for the payment period
259ED.Counteraction where a payee is within the charge to corporation tax
CHAPTER 6 Deduction/non-inclusion mismatches relating to transfers by permanent establishments
259F.Overview of Chapter
259FA.Circumstances in which the Chapter applies
259FB.Counteraction of the excessive PE deduction
CHAPTER 7 Hybrid payee deduction/non-inclusion mismatches
259G.Overview of Chapter
259GA.Circumstances in which the Chapter applies
259GB.Hybrid payee deduction/non-inclusion mismatches and their extent
259GC.Counteraction where the payer is within the charge to corporation tax for the payment period
259GD.Counteraction where the investor is within the charge to corporation tax
259GE.Counteraction where a hybrid payee is an LLP
CHAPTER 8 Multinational payee deduction/non-inclusion mismatches
259H.Overview of Chapter
259HA.Circumstances in which the Chapter applies
259HB.Multinational payee deduction/non-inclusion mismatches and their extent
259HC.Counteraction of the multinational payee deduction/non-inclusion mismatch
CHAPTER 9 Hybrid entity double deduction mismatches
259I.Overview of Chapter
259IA.Circumstances in which the Chapter applies
259IB.Counteraction where the investor is within the charge to corporation tax
259IC.Counteraction where the hybrid entity is within the charge to corporation tax
259ID.Section 259ID income for the purposes of section 259IC
CHAPTER 10 Dual territory double deduction cases
259J.Overview of Chapter
259JA.Circumstances in which the Chapter applies
259JB.Counteraction where mismatch arises because of a dual resident company
259JC.Counteraction where mismatch arises because of a relevant multinational and the UK is the parent jurisdiction
259JD.Counteraction where mismatch arises because of a relevant multinational and is not counteracted in the parent jurisdiction
CHAPTER 11 Imported mismatches
259K.Overview of Chapter
259KA.Circumstances in which the Chapter applies
259KB.Meaning of “dual territory double deduction”, “excessive PE deduction” and “PE jurisdiction”
259KC.Denial of the relevant deduction in relation to the imported mismatch payment
259KD.Deductions from dual inclusion income
CHAPTER 12 Adjustments in light of subsequent events etc
259L.Adjustments where suppositions cease to be reasonable
259LA.Deduction from taxable total profits where an amount of ordinary income arises late
259LB.Adjustments in light of later treatment for accounting purposes
CHAPTER 13 Anti-avoidance
259M.Countering the effect of avoidance arrangements
259N.Meaning of “financial instrument”
259NA.Meaning of “relevant investment fund”
259NB.Control groups
259NC.Related persons
259ND.Meaning of “50% investment” and “25% investment”
259NE.Treatment of a person who is a member of a partnership
259NEA.Priority
259NF.Definitions
298A.Application of Chapter to financing income amounts determined under section 314A
305A.Schemes preventing this Part applying to a large group
314A.The financing income amounts of a chargeable company under Part 9A
317A.Companies with permanent establishments profits election
331ZA.Elections disapplying sections 329(5) and 330(5)
332AA.Change of accounting standards: investment entities
348A.Financial statements: business combinations to which the worldwide group is a party
353AA.Power to make regulations where accounting standards change
Part 8 Offshore funds ETC
363A.Residence of undertakings for collective investment in transferable securities and alterative investment funds
PART 9A Controlled foreign companies
371AA.Overview of Part
Chapter 2 The CFC charge
371BA.Introduction to the CFC charge
371BB.The CFC charge gateway
371BC.Charging the CFC charge
371BD.Chargeable companies
371BE.Companies which are managers of offshore funds etc
371BF.Companies which are participants in offshore funds
371BG.Companies holding shares as trading assets etc
371BH.Companies carrying on BLAGAB
371BI.Banking companies
Chapter 3 The CFC charge gateway: determining which (if any) of Chapters 4 to 8 applies
371CA.Does Chapter 4 apply?
371CB.Does Chapter 5 apply?
371CC.Incidental non-trading finance profits: the 5% rule
371CD.Incidental non-trading finance profits: the further 5% rule
371CE.Does Chapter 6 apply?
371CEA.Section 371CE: meaning of “group treasury company”
371CF.Does Chapter 7 apply?
371CG.Does Chapter 8 apply?
Chapter 4 The CFC charge gateway: profits attributable to UK activities
371DA.Introduction to Chapter
371DB.The steps
371DC.Exclusion: UK activities a minority of total activities
371DD.Exclusion: economic value
371DE.Exclusion: independent companies' arrangements
371DF.Exclusion: trading profits (the basic rule)
371DG.Exclusion: trading profits (business premises condition)
371DH.Exclusion: trading profits (income condition)
371DI.Exclusion: trading profits (management expenditure condition)
371DJ.Exclusion: trading profits (IP condition)
371DK.Exclusion: trading profits (export of goods condition)
371DL.Exclusion: trading profits (anti-avoidance)
Chapter 5 The CFC charge gateway: non-trading finance profits
371EA.The basic rule
371EB. UK activities
371EC.Capital investment from the UK
371ED.Arrangements in lieu of dividends etc to UK resident companies etc
371EE.Leases to UK resident companies etc
Chapter 6 The CFC charge gateway: trading finance profits
371FA.The basic rule
371FB.Qualifying loan relationships
371FC.Loans from foreign permanent establishments of UK resident companies
371FD.Exclusion: banking business
371FE.Exclusion: insurance business
Chapter 7 The CFC charge gateway: captive insurance business
371GA.The basic rule
Chapter 8 The CFC charge gateway: solo consolidation
371HA.The basic rule
Chapter 9 Exemptions for profits from qualifying loan relationships
371IA.The basic rule
371IB.Loans funded out of qualifying resources
371IC.What is the “qualifying value” of “relevant pre-acquisition funds or other assets”?
371ID.The 75% exemption
371IE.The “matched interest profits” exemption
371IF.Determining the profits of a qualifying loan relationship
371IG.What is a “qualifying loan relationship”?
371IH.Exclusions from definition of “qualifying loan relationship”
371II.Power to amend definitions
371IJ.Claims
Chapter 10 The exempt period exemption
371JA.Introduction to Chapter
371JB.The basic rule
371JC.When does an exempt period begin?
371JD.How long is an exempt period?
371JE.Adjustment of profits passing through the CFC charge gateway
371JF.Anti-avoidance
371JG.Amendment of company tax returns
Chapter 11 The excluded territories exemption
371KA.Introduction to Chapter
371KB.The basic rule
371KC.How to determine the territory in which a CFC is resident
371KD.What is “the threshold amount”?
371KE.Category A income: the basic rule
371KF.Category A income: permanent establishments in excluded territories
371KG.Category B income
371KH.Category C income
371KI.Category D income
371KJ.The IP condition
Chapter 12 The low profits exemption
371LA.Introduction to Chapter
371LB.The basic rule
371LC.Anti-avoidance
Chapter 13 The low profit margin exemption
371MA.Introduction to Chapter
371MB.The basic rule
371MC.Anti-avoidance
Chapter 14 The tax exemption
371NA.Introduction to Chapter
371NB.The basic rule
371NC.Reductions to “the local tax amount”
371ND.What are “designer rate tax provisions”?
371NE.How to determine “the corresponding UK tax”
Chapter 15 Relevant interests in a CFC
371OA.Application of Chapter
371OB.Provision about interpretation
What is a “relevant interest” in a CFC?
371OC.“Relevant interests” of UK resident companies
371OD.“Relevant interests” of persons related to UK resident companies
371OE.Other “relevant interests”
Chapter 16 Creditable tax of a CFC
371PA.What is “creditable tax”?
Chapter 17 Apportionment of a CFC's chargeable profits and creditable tax
371QA.Application of Chapter
371QB.Provision about interpretation
371QC.The basic rules
371QD.Apportionments to be made in proportion to shareholding
371QE.Indirect shareholdings
371QF.Variable shareholdings
371QG.Anti-avoidance
Chapter 18 Control etc
371RA.Overview of Chapter
371RB.Legal and economic control
371RC.Legal and economic control: the 40% rule
371RD.Legal and economic control: supplementary provision
371RE.Control determined by reference to accounting standards
371RF.Power to amend section 371RE etc
371RG.Companies in which a UK resident company has more than a 50% investment
Chapter 19 Assumed taxable total profits, assumed total profits and the corporation tax assumptions
371SA.Overview of Chapter
371SB.What are “assumed taxable total profits” and “assumed total profits”?
371SC.What are “the corporation tax assumptions”?
371SD. UK residence etc
371SE.Close company
371SF.Claims and elections
371SG.Disapplication of assumption in section 371SF(1)
371SH.Elections under section 9A of CTA 2010
371SI.Modification of sections 6 and 7 of CTA 2010
371SJ.Elections for leases to be treated as long funding leases
371SK.Intangible fixed assets
371SKA.Restrictions on certain deductions: deductions allowances
371SL.Group relief etc
371SLA.Corporate interest restriction
371SM.Capital allowances
371SN.Unremittable overseas income
371SO.Tax advantages
371SP.Disguised interest: application of Chapter 2A of Part 6 of CTA 2009
371SQ.Shares accounted for as liabilities: application of section 521C of CTA 2009
371SR.Double taxation relief: countering effect of avoidance arrangements
Chapter 20 Residence of CFCs
371TA.The basic rule
371TB.How to determine the territory in which the CFC is resident
371TC.Elections and designations about residence
371UA.Introduction to Chapter
371UB.Application of the Taxes Acts to the CFC charge
371UBA.Payments in respect of a charge on a banking company: information to be provided
371UC.Just and reasonable apportionments
371UD.Relief against sum charged
371UE.Appeals affecting more than one person
371UF.Recovery of sum charged from other UK resident companies
Chapter 22 Supplementary provision
371VA.Definitions
371VB.Accounting periods
371VC.Accounting profits
371VD.Adjustments to accounting profits
371VE.Cell companies etc
371VF.Connected persons etc
371VG.Finance profits
371VH.Interests in companies
371VI.Property business profits
371VIA.Relevant finance leases
371VJ.Regulations
Part 10 Corporate interest restriction
372.Overview
373.Meaning of “subject to interest restrictions”, “the total disallowed amount” etc
374.Interest restriction returns
CHAPTER 2 Disallowance and reactivation of tax-interest expense amounts
375.Disallowance of deductions: full interest restriction return submitted
376.Disallowance of deductions: no return, or non-compliant return, submitted
377.Disallowance of deductions: identification of the tax-interest amounts to be left out of account
378.Disallowed tax-interest expense amounts carried forward
379.Reactivation of interest
380.Reactivation of deductions: identification of the tax-interest amounts to be brought into account
381.Set-off of disallowances and reactivations in the same accounting period
CHAPTER 3 Tax-interest amounts
Tax-interest expense and income amounts: basic rules
382.The tax-interest expense amounts of a company
383.Relevant loan relationship debits
384.Relevant derivative contract debits
385.The tax-interest income amounts of a company
386.Relevant loan relationship credits
387.Relevant derivative contract credits
388.Double taxation relief
Net tax-interest expense
389.The “net tax-interest expense” or “net tax-interest income” of a company
390.The worldwide group's aggregate net tax-interest expense and income
391.Meaning of “impairment loss”
391A.Amounts capitalised in carrying value of intangible fixed assets
CHAPTER 4 Interest capacity
392.The interest capacity of a worldwide group for a period of account
393.Amount of interest allowance for a period that is “available” in a later period
394.When interest allowance is “used”
395.Amount of interest allowance for a period of account that is “unexpired” in later period
395A.Carry forward of interest allowance: new holding company
CHAPTER 5 Interest allowance
396.The interest allowance of a worldwide group for a period of account
397.Basic interest allowance calculated using fixed ratio method
398.Basic interest allowance calculated using group ratio method
399.The group ratio percentage
400.The debt cap
400A.Carry forward of excess debt cap: new holding company
Effect of group ratio (blended) election
401.Effect of group ratio (blended) election on group ratio percentage
402.Effect of group ratio (blended) election on group ratio debt cap
403.Calculations under sections 401 and 402: investor worldwide groups
404.Meaning of “investor”, “related party investor” and investor's “share”
CHAPTER 6 Tax-EBITDA
405.The aggregate tax-EBITDA of a worldwide group
406.The tax-EBITDA of a company
407.Amounts not brought into account in determining a company's tax-EBITDA
408.Excluded relevant intangibles debits and excluded relevant intangibles credits
409.Double taxation relief
CHAPTER 7 Group-interest and group-EBITDA
410.Net group-interest expense
411.“Relevant expense amount” and “relevant income amount”
412.Section 411: interpretation
413.Adjusted net group-interest expense
414.Qualifying net group-interest expense
415.Section 414: interpretation
416.Group-EBITDA
417.The capital (expenditure) adjustment
418.The capital (fair value movement) adjustment
419.The capital (disposals) adjustment
Treatment of derivative contracts in financial statements of worldwide group
420.Derivative contracts subject to fair value accounting
421.Derivative contracts subject to fair value accounting: interpretation
Effect of group-EBITDA (chargeable gains) election
422.Group-EBITDA (chargeable gains) election
Effect of interest allowance (alternative calculation) election
423.Capitalised interest brought into account for tax purposes in accordance with GAAP
424.Employers' pension contributions
424A.Unpaid employees’ remuneration
425.Employee share acquisitions
426.Changes in accounting policy
Effect of interest allowance (non-consolidated investment) election
427.Group interest and group-EBITDA
428.Section 427: associated worldwide groups
429.Meaning of “non-consolidated associate”
Effect of interest allowance (consolidated partnerships) election
430.Interest allowance (consolidated partnerships) election
431.Interpretation of Chapter
CHAPTER 8 Public infrastructure
432.Overview of Chapter
433.Meaning of “qualifying infrastructure company”
434.Elections under section 433
435.Group elections modifying the operation of sections 433 and 434
436.Meaning of “qualifying infrastructure activity”
437.Section 436: supplementary
Exemption and related provision
438.Exemption for interest payable to third parties etc
439.Exemption in respect of certain pre-13 May 2016 loan relationships
440.Loans etc made by qualifying infrastructure companies to be ignored
441.Tax-EBITDA of qualifying infrastructure company to be nil
442.Amounts of qualifying infrastructure company left out of account for other purposes
443.Interest capacity for group with qualifying infrastructure company etc
444.Joint venture companies
445.Joint venture groups
446.Joint ventures: supplementary
447.Partnerships and other transparent entities
448.Decommissioning
449.Minor definitions for purposes of this Chapter
CHAPTER 9 Cases involving particular types of company or business
450.Banking companies
451.Oil and gas
452.Real Estate Investment Trusts
453.Insurance entities
454.Members of Lloyd's
454A.Investments held by investment managers
455.Shipping companies subject to tonnage tax
456.Creditor relationships of companies determined on basis of fair value accounting
457.Elections under section 456: deemed debits and credits
Exemption for tax-interest expense or income amounts
458.Co-operative and community benefit societies etc
459.Charities
460.Long funding operating leases and finance leases
CHAPTER 10 Anti-avoidance
461.Counteracting effect of avoidance arrangements
CHAPTER 11 Interpretation etc
462.Expressions relating to “related parties”: introduction
463.Whether a person is generally a “related party” of another
464.Meaning of “25% investment”
465.Attribution of rights and interests
466.Certain loan relationships etc to be treated as made between related parties
467.Holdings of debt and equity in same proportions
468.Debts with same rights where unrelated parties hold more than 50%
469.Debt restructuring
470.Ordinary independent financing arrangements by banks and others
471.Loans made by relevant public bodies
472.Finance leases granted before 20 March 2017
Determining the worldwide group
473.Meaning of “a worldwide group”, “ultimate parent” etc
474.Interpretation of section 473: “relevant entity”
475.Meaning of “non-consolidated subsidiary” and “consolidated subsidiary”
476.Continuity of identity of a worldwide group through time
477.Treatment of stapled entities
478.Treatment of business combinations
Financial statements and periods of account
479.“Financial statements” of a worldwide group
480.“Period of account” of worldwide group
481.Actual financial statements not drawn up on acceptable principles
482.Actual financial statements drawn up on acceptable principles but consolidating wrong subsidiaries
483.Actual financial statements covering more than one worldwide group
484.No actual financial statements: ultimate parent draws up financial statements
485.No actual financial statements: other cases
486.Election altering period of account deemed under section 485
487.Actual financial statements ignored if for too long a period or too late
488.Meaning of “IAS financial statements”
489.References to amounts recognised in financial statements
490.Meaning of “relevant accounting period”
491.Meaning of “relevant public body”
492.Meaning of “UK group company”
493.Embedded derivatives
494.Other interpretation
495.Financial statements: different treatment by group or members
496.Parties to capital market arrangements
497.Change in accounting standards
498.Regulations
499.Orders and regulations
500.Abbreviated references to Acts
501.Minor and consequential amendments
502.Transitional provisions and savings
503.Repeals and revocations
504.Index of defined expressions
505.Extent
506.Commencement
507.Short title
PART 1 The reporting company
Appointment by a worldwide group of a reporting company
1.(1) A member of a worldwide group may, by notice...
Revocation by worldwide group of appointment under paragraph 1
2.(1) A member of a worldwide group may, by notice...
Regulations supplementing paragraphs 1 and 2
3.The Commissioners may by regulations make further provision about an...
Appointment of reporting company by Revenue and Customs
4.(1) This paragraph applies where— (a) no appointment of a...
Appointment by officer of Revenue and Customs of replacement reporting company
5.(1) This paragraph applies where— (a) an appointment of a...
Obligation of reporting company to notify group members of its status
6.(1) This paragraph applies where the appointment of a reporting...
Obligation of reporting company to submit interest restriction return
7.(1) This paragraph applies where the appointment of a reporting...
7A.(1) This paragraph applies if— (a) a period of account...
Revised interest restriction return
8.(1) This paragraph applies where— (a) the appointment of a...
Extended period for submission of full return for period where no restriction
9.(1) This paragraph applies where— (a) a reporting company has...
Meaning of “consenting company” and “non-consenting company”
10.(1) This paragraph makes provision for the purposes of this...
Company authorising reporting company appointment treated as consenting company
11.(1) This paragraph applies where a company—
PART 2 Contents of interest restriction return
12.(1) An election to which this paragraph applies must be...
13.(1) This paragraph applies where the appointment of a reporting...
Group ratio (blended) election
14.(1) This paragraph applies where— (a) the appointment of a...
15.(1) This paragraph applies where the appointment of a reporting...
16.(1) This paragraph applies where the appointment of a reporting...
17.(1) This paragraph applies where the appointment of a reporting...
Interest allowance (consolidated partnerships) election
18.(1) This paragraph applies where the appointment of a reporting...
19.(1) This paragraph applies where the appointment of a reporting...
Required contents of interest restriction return: full returns and abbreviated returns
20.(1) This paragraph makes provision about the contents of an...
Statement of calculations
21.The statement of calculations required by paragraph 20(3)(d) to be...
Statement of allocated interest restrictions
22.(1) The statement of allocated interest restrictions required by paragraph...
A company's pro-rata share of the total disallowed amount
23.(1) This paragraph— (a) applies in relation to a worldwide...
Accounting period's pro-rata share of the total disallowed amount
24.(1) This paragraph— (a) applies in relation to a worldwide...
Statement of allocated interest reactivations
25.(1) The statement of allocated interest reactivations required by paragraph...
“Amount available for reactivation” of company in period of account of group
26.(1) This paragraph applies for the purposes of this Part...
27.(1) This paragraph applies in relation to a statement under—...
Correction of return by officer of Revenue and Customs
28.(1) An officer of Revenue and Customs may amend an...
29.(1) A company is liable to a penalty if the...
Penalty for incorrect or uncorrected return
30.(1) A company is liable to a penalty if—
Meaning of “deliberate inaccuracy that is concealed” and discovering inaccuracy after return submitted
31.(1) For the purposes of this Part of this Schedule...
Inaccuracy in return attributable to another company
32.(1) A company (“C”) is liable to a penalty if—...
Reductions in amount of penalty for disclosure or special circumstances
33.(1) If a company liable to a penalty under paragraph...
Assessment, payment and enforcement of penalty
34.(1) If a person becomes liable to a penalty under...
Right to appeal against penalty or its amount
35.A person may, by notice, appeal against—
Payments between companies in respect of penalties
37.(1) This paragraph applies if— (a) a company (“P”) liable...
PART 3 Duty to keep and preserve records
38.(1) A company which is a reporting company in relation...
39.(1) A company which fails to comply with paragraph 38...
PART 4 Enquiry into interest restriction return
40.(1) An officer of Revenue and Customs may enquire into...
Normal time limits for opening enquiry
41.(1) This paragraph applies where an interest restriction return is...
Extended time limits for opening enquiries: discovery of errors
42.(1) Notice of enquiry may be given later than the...
43.(1) An enquiry into an interest restriction return extends to...
Enquiry into return for wrong period or wrong group
44.(1) If it appears to an officer of Revenue and...
45.(1) If after notice of enquiry has been given into...
Revision of interest restriction return during enquiry
46.(1) This paragraph applies if a reporting company submits a...
47.(1) An enquiry into an interest restriction return submitted by...
48.(1) An application may be made at any time to...
Conclusions of enquiry
49.(1) This paragraph applies where a closure notice is given...
Interest restriction returns to be submitted to an officer of Revenue and Customs
50.(1) If, as a result of a closure notice given...
Return in relation to a worldwide group: other entities part of another group
51.(1) This paragraph applies if— (a) an enquiry has been...
Appeal against closure notice or notice under paragraph 51
52.(1) If a closure notice — (a) is given to...
New groups without existing reporting company
53.(1) This paragraph applies if— (a) a closure notice is...
Matters required to be done on a “just and reasonable” basis
54.(1) This paragraph applies if— (a) anything is required to...
References to a reporting company where replaced
55.(1) This paragraph applies where— (a) the appointment of a...
PART 5 Determinations by officers of Revenue and Customs
Power of Revenue and Customs to make determinations where no return filed etc
56.(1) This paragraph applies where— (a) an officer of Revenue...
Time limit: interest restriction return following determination under paragraph 56
57.(1) Sub-paragraph (2) applies where— (a) a notice of determination...
Power of Revenue and Customs to make determinations following enquiry
58.(1) This paragraph applies where— (a) as a result of...
Appeal against determination under paragraph 58
59.(1) If a notice of determination under paragraph 58 is...
PART 6 Information powers exercisable by members of group
Provision of information to and by the reporting company
60.(1) The reporting company in relation to a period of...
Provision of information between members of group where no reporting company appointed
61.(1) This paragraph applies where condition A or B is...
PART 7 Information powers exercisable by officers of Revenue and Customs
Power to obtain information and documents from members of worldwide group
62.(1) An officer of Revenue and Customs may, by notice,...
Power to obtain information and documents from third parties
63.(1) An officer of Revenue and Customs may, by notice,...
Notices following submitted interest restriction returns
64.(1) The general rule is that, if an interest restriction...
65.(1) A group member may appeal against a notice under...
Application of provisions of Schedule 36 to FA 2008
66.(1) The following provisions of Schedule 36 to FA 2008...
References to checking an interest restriction return etc
67.(1) For the purposes of this Part of this Schedule...
PART 8 Company tax returns
Elections under section 375, 377 or 380
68.The following elections (or their revocation) must be made by...
Amendments to take account of operation of this Part of this Act (including elections)
69.(1) A company may amend its company tax return for...
Other cases where company must amend its return etc
70.(1) If— (a) a company has delivered a company tax...
Failure to comply with a requirement to amend company tax return
70A.(1) This paragraph applies if a company—
Regulations for purposes of paragraph 70(2) etc
71.(1) The Commissioners may by regulations— (a) make provision generally...
Consequential claims to company tax returns
72.(1) This paragraph applies if— (a) a company amends, or...
Meaning of “company tax return”
73.In this Schedule “ company tax return ” has the...
74.A person is not liable to a penalty under any...
75.Notice of an appeal under this Schedule must specify the...
Conclusiveness of amounts stated in interest restriction return
76.(1) This paragraph applies to an amount stated in an...
PART 4A Hybrid and other mismatches: index of defined expressions used in Part 6A
PART 7 Corporate interest restriction: index of defined expressions used in Part 10