Taxation (International and Other Provisions) Act 2010 section 60

Provision of information to and by the reporting company

Section 60 sets out the obligations for sharing information between the reporting company and the other UK group companies, both in preparing the interest restriction return and after it has been submitted or enquired into.

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.