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.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxation (International and Other Provisions) Act 2010 section 7-7A
Obligation of reporting company to submit interest restriction return
Sections 7 and 7A set out the obligation on a reporting company to file an interest restriction return for a worldwide group's period of account, together with the applicable filing deadlines and the extended deadline available in takeover situations.
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.