SCHEDULES
F1SCHEDULE 7AInterest restriction returns
Annotations:
Amendments (Textual)
PART 8Company tax returns
Elections under section 375, 377 or 380
68
The following elections (or their revocation) must be made by a company in its company tax return (whether as originally made or by amendment) for the accounting period to which the election (or revocation) relates—
a
an election under section 375 (a non-consenting company leaving pro-rata share of total disallowed amount out of account),
b
an election under section 377 (a company specifying tax-interest expense amounts to be left out of account), and
c
an election under section 380 (a company specifying tax-interest expense amounts to be brought into account).
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)