Part 1 – The reporting company (paras 1-11)

Contents

1. Appointment by a worldwide group of a reporting company [TIOPA 2010 Sch 7A para 1] Section commentary
2. Revocation by worldwide group of appointment under paragraph 1 [TIOPA 2010 Sch 7A para 2] Section commentary
3. Regulations supplementing paragraphs 1 and 2 [TIOPA Sch 7A para 3] Section commentary
4. Appointment of reporting company by Revenue and Customs [TIOPA 2010 Sch 7A para 4] Section commentary
5. Appointment by officer of Revenue and Customs of replacement reporting company [TIOPA 2010 para 5] Section commentary
6. Obligation of reporting company to notify group members of its status [TIOPA 2010 para 6] Section commentary
7-7A. Obligation of reporting company to submit interest restriction return [TIOPA 2010 paras 7-7A] Section commentary
8. Revised interest restriction return [TIOPA 2010 Sch 7A para 8] Section commentary
9. Extended period for submission of full return for period where no restriction [TIOPA 2010 para 9] Section commentary
10. Meaning of “consenting company” and “non-consenting company” [TIOPA 2010 para 10] Section commentary
11. Company authorising reporting company appointment treated as consenting company [TIOPA 2010 para 11] Section commentary

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