Taxation (International and Other Provisions) Act 2010 section 58

Power of Revenue and Customs to make determinations following enquiry

Section 58 gives HMRC the power to make their own determination of a company's share of a group's disallowed interest where, following an enquiry, the required interest restriction return is either not submitted on time or does not comply with what was required.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.