Part 2 – Contents of interest restriction return (paras 12-37)

Contents

12. Elections [TIOPA 2010 para 12] Section commentary
13. Group ratio election [TIOPA 2010 para 13] Section commentary
14. Group ratio (blended) election [TIOPA 2010 para 14] Section commentary
15. Group-EBITDA (chargeable gains) election [TIOPA 2010 para 15] Section commentary
16. Interest allowance (alternative calculation) election [TIOPA 2010 para 16] Section commentary
17. Interest allowance (non-consolidated investment) election [TIOPA 2010 para 17] Section commentary
18. Interest allowance (consolidated partnerships) election [TIOPA 2010 para 18] Section commentary
19. Abbreviated return election [TIOPA 2010 para 19] Section commentary
20. Required contents of interest restriction return: full returns and abbreviated returns [TIOPA 2010 para 20] Section commentary
21. Statement of calculations [TIOPA 2010 para 21] Section commentary
22. Statement of allocated interest restrictions [TIPOA 2010 Sch 7A para 22] Section commentary
23. A company's pro-rata share of the total disallowed amount [TIOPA 2010 Sch 7A para 23] Section commentary
24. Accounting period's pro-rata share of the total disallowed amount [TIOPA 2010 Sch 7A para 24] Section commentary
25. Statement of allocated interest reactivations [TIOPA 2010 Sch 7A para 25] Section commentary
26. “Amount available for reactivation” of company in period of account of group [TIOPA 2010 Sch 7A para 26] Section commentary
27. Estimated information in statements [TIOPA 2010 Sch 7A para 27] Section commentary
28. Correction of return by officer of Revenue and Customs [TIOPA 2010 Sch 7A para 28] Section commentary
29. Penalty for failure to deliver return [TIOPA 2010 Sch 7A para 29] Section commentary
30. Penalty for incorrect or uncorrected return [TIOPA 2010 Sch 7A para 30] Section commentary
31. Meaning of “deliberate inaccuracy that is concealed” and discovering inaccuracy after return submitted [TIOPA 2010 Sch 7A para 31] Section commentary
32. Inaccuracy in return attributable to another company [TIOPA 2010 Sch 7A para 32] Section commentary
33. Reductions in amount of penalty for disclosure or special circumstances [TIOPA 2010 Sch 7A para 33] Section commentary
34. Assessment, payment and enforcement of penalty [TIOPA 2010 Sch 7A para 34] Section commentary
35. Right to appeal against penalty or its amount [TIOPA 2010 Sch 7A para 35] Section commentary
36. Procedure on appeal [TIOPA 2010 Sch 7A para 36] Section commentary
37. Payments between companies in respect of penalties [TIOPA 2010 Sch 7A para 37] Section commentary

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