- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
17(1)In paragraph 7 of Schedule 7A (submission of interest restriction returns), after sub-paragraph (5) insert—
“(5A)For an extension of the filing date in the case of a takeover, see paragraph 7A.”
(2)After that paragraph insert—
“7A(1)This paragraph applies if—
(a)a period of account (“the affected period”) of a worldwide group (“the old group”) ends solely as a result of the ultimate parent of the old group becoming a member of a different worldwide group, and
(b)the time at which that happens is within 12 months of the beginning of the affected period.
(2)For the purposes of this Part of this Act the filing date in relation to the affected period of the old group is whichever is the later of—
(a)the date given by paragraph 7(5), and
(b)the end of the period of 24 months beginning with the affected period.”
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: