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Finance Act 2020

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Changes over time for: Section 55

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Point in time view as at 01/10/2021.

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There are currently no known outstanding effects for the Finance Act 2020, Section 55. Help about Changes to Legislation

55Duty to notify HMRC of change in relevant informationU.K.

(1)This section applies where section 54 applies or has applied in relation to a group.

(2)If at any relevant time there is a change in relevant information relating to the group, the responsible member must notify HMRC of that change.

(3)The notification must be given in the specified way.

(4)The notification must be given before the end of the period of 90 days beginning with the day on which the change occurs.

(5)In subsection (3) “specified” means specified in a notice published by HMRC.

(6)In this section—

  • relevant information” means information of a kind specified under section 54(2);

  • relevant time” means any time—

    (a)

    after the time when the information is provided under section 54 or (if earlier) the last time by which the information may be provided in accordance with that section, and

    (b)

    before the giving of a direction under section 56 in relation to the group.

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