- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
54The power to make regulations under section 122(6)(c) of FA 2015 (country- by-country reporting: incidental etc provision that may be included in regulations) includes power to amend paragraph 7 above.
55(1)Regulations under this Schedule are to be made by statutory instrument.
(2)A statutory instrument containing regulations under this Schedule is subject to annulment in pursuance of a resolution of the House of Commons.
Term | Paragraph |
---|---|
balance sheet total | paragraph 14(2) |
confirmation notice (in Part 3) | paragraph 44 |
designated HMRC officer (in Part 3) | paragraph 53 |
engaged in unco-operative behaviour (in Part 3) | paragraph 36 |
failure (in paragraphs 27 to 33) | paragraph 26(1) |
financial year (in relation to a UK group) (in paragraphs 16 and 17) | paragraph 16(7) |
foreign (in relation to a relevant body) | paragraph 2(2) |
foreign (in relation to a group) | paragraph 6(3) |
group | paragraph 6(1) |
group other than an MNE Group | paragraph 8 |
head (in relation to a group) | paragraph 9 |
head (in relation to a UK sub-group) | paragraph 11(2) |
“liability to a penalty” (in paragraphs 27 to 33) | paragraph 26(1) |
MNE Group | paragraph 7(1) |
member (in relation to a group) | paragraph 8(2) and (3) |
penalty (in paragraphs 27 to 33) | paragraph 26(1) |
qualifying company | paragraph 5 |
qualifying group | paragraph 10 |
qualifying UK partnership | paragraph 12(2) |
relevant body | paragraph 2(1) |
representative partner | paragraph 12(5) |
satisfied the arrangements condition (in Part 3) | paragraph 38 |
satisfied the behaviour condition (in Part 3) | paragraph 37 |
special measures notice | paragraphs 42 and 45 |
tax strategy (in Part 2) | paragraph 34 |
tribunal (in paragraphs 27 to 33) | paragraph 26(2) |
turnover | paragraph 14(1) |
UK company | paragraph 3 |
UK group | paragraph 6(2) |
UK partnership | paragraph 12(1) |
UK permanent establishment | paragraph 4(1) |
UK sub-group | paragraph 11(1) |
UK taxation | paragraph 15 |
warning notice | paragraph 41. |
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