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TIOPA10/SCH7A/PARA62

Applying TIOPA10/SCH7A/PARA62, an officer of Revenue and Customs may serve a notice on a company that was a UK group company and a member of a worldwide group at any time during a period of account to provide information or produce a document reasonably required for checking an interest restriction return- see CFM98940. »Ê¹ÚÌåÓýapp recipient needs to be within the charge to UK corporation tax or income tax. For this purpose a member of the worldwide group includes a company that the officer considers to be, or may be, a member of that group. »Ê¹ÚÌåÓýapp notice may specify how the officer wishes the information or document to be provided or produced.

»Ê¹ÚÌåÓýapp information in question may relate to one or more other group companies, subject to the restrictions on powers in FA08/SCH36/PT4 - see CFM98950. For instance, a reporting company might be required to provide information or documents that relate to a number of members of the group.

For the purposes of such a notice, another member of the group is not a third party, so the position is different from a “group of undertakings� information notice to which FA08/SCH36/PARA35 applies, which is a form of third party notice under FA08/SCH36/PARA2.

For the right to appeal see CFM98960.