SCHEDULES

[F1 SCHEDULE 7A U.K.Interest restriction returns

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)

PART 1 U.K.The reporting company

Regulations supplementing paragraphs 1 and 2 U.K.

3 U.K.The Commissioners may by regulations make further provision about an appointment under paragraph 1 or the revocation of such an appointment under paragraph 2, including in particular provision—

(a) about the form and manner in which an appointment or revocation may be made;

(b) requiring a person to give information to an officer of Revenue and Customs in connection with the making of an appointment or revocation;

(c) prohibiting a company from being appointed unless it meets conditions specified in the regulations;

(d) about the time from which an appointment or revocation has effect;

(e) providing that an appointment or revocation is of no effect, or (in the case of an appointment) ceases to have effect, if a requirement under the regulations is not met.]