Point in time view as at 31/12/2020.
Finance Act 2016,
PART 4
is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
54U.K.The power to make regulations under section 122(6)(c) of FA 2015 (country- by-country reporting: incidental etc provision that may be included in regulations) includes power to amend paragraph 7 above.
55(1)Regulations under this Schedule are to be made by statutory instrument.U.K.
(2)A statutory instrument containing regulations under this Schedule is subject to annulment in pursuance of a resolution of the House of Commons.
| Term | Paragraph |
|---|---|
| balance sheet total | paragraph 14(2) |
| confirmation notice (in Part 3) | paragraph 44 |
| designated HMRC officer (in Part 3) | paragraph 53 |
| engaged in unco-operative behaviour (in Part 3) | paragraph 36 |
| failure (in paragraphs 27 to 33) | paragraph 26(1) |
| financial year (in relation to a UK group) (in paragraphs 16 and 17) | paragraph 16(7) |
| foreign (in relation to a relevant body) | paragraph 2(2) |
| foreign (in relation to a group) | paragraph 6(3) |
| group | paragraph 6(1) |
| group other than an MNE Group | paragraph 8 |
| head (in relation to a group) | paragraph 9 |
| head (in relation to a UK sub-group) | paragraph 11(2) |
| “liability to a penalty” (in paragraphs 27 to 33) | paragraph 26(1) |
| MNE Group | paragraph 7(1) |
| member (in relation to a group) | paragraph 8(2) and (3) |
| penalty (in paragraphs 27 to 33) | paragraph 26(1) |
| qualifying company | paragraph 5 |
| qualifying group | paragraph 10 |
| qualifying UK partnership | paragraph 12(2) |
| relevant body | paragraph 2(1) |
| representative partner | paragraph 12(5) |
| satisfied the arrangements condition (in Part 3) | paragraph 38 |
| satisfied the behaviour condition (in Part 3) | paragraph 37 |
| special measures notice | paragraphs 42 and 45 |
| tax strategy (in Part 2) | paragraph 34 |
| tribunal (in paragraphs 27 to 33) | paragraph 26(2) |
| turnover | paragraph 14(1) |
| UK company | paragraph 3 |
| UK group | paragraph 6(2) |
| UK partnership | paragraph 12(1) |
| UK permanent establishment | paragraph 4(1) |
| UK sub-group | paragraph 11(1) |
| UK taxation | paragraph 15 |
| warning notice | paragraph 41. |
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