Taxation (International and Other Provisions) Act 2010

[F1 62 (1) An officer of Revenue and Customs may, by notice, require a group member— U.K.

(a) to provide information, or

(b) to produce a document,

if the information or document is reasonably required by the officer for the purpose of checking an interest restriction return for, or exercising any of the powers under this Part of this Act in relation to, a period of account of a worldwide group.

(2) For the purposes of this Part of this Schedule a person is a “group member” if, in the opinion of an officer of Revenue and Customs, the person is or might be a member of the worldwide group at any time in the period of account.

(3) A group member may (subject to the operation of any provision of Part 4 of Schedule 36 to FA 2008 as applied by paragraph 66(1) of this Schedule) be required to provide information, or produce a document, that relates to one or more other group companies.

(4) A notice under this paragraph may be given to a person even if the person is not within the charge to corporation tax or income tax.

(5) A notice under this paragraph may specify or describe the information or documents to be provided or produced.]

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)