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Taxation (International and Other Provisions) Act 2010

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Changes over time for: Cross Heading: Revocation by worldwide group of appointment under paragraph 1

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Taxation (International and Other Provisions) Act 2010, Cross Heading: Revocation by worldwide group of appointment under paragraph 1 is up to date with all changes known to be in force on or before 12 November 2019. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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[F1Revocation by worldwide group of appointment under paragraph 1U.K.

Textual Amendments

F1Sch. 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)

2(1)A member of a worldwide group may, by notice to an officer of Revenue and Customs, revoke an appointment previously made under paragraph 1.U.K.

(2)The notice must specify the first period of account of the group (“the specified period of account”) in relation to which the appointment is to be revoked.

(3)An appointment that is revoked under this paragraph ceases to have effect in relation to—

(a)the specified period of account, and

(b)subsequent periods of account of the group.

(4)The notice is of no effect unless—

(a)it is given during the period of [F212 months] beginning with the end of the specified period of account,

(b)it is authorised by at least 50% of eligible companies, and

(c)it is accompanied by a statement containing the required information.

(5)For this purpose “the required information” means—

(a)a list of the eligible companies that have authorised the notice, and

(b)a statement that the listed companies constitute at least 50% of eligible companies.

(6)The revocation of an appointment does not prevent the making of a further appointment under paragraph 1 (whether at the same time as the revocation, or later).

(7)For the purposes of this paragraph a company is “eligible” if and only if the company —

(a)was a UK group company at a time during the specified period of account, and

(b)was not dormant throughout that period.]

Textual Amendments

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