http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/3

Schedules

Schedule 3Corporate interest restriction etc.

Part 1Amendments to TIOPA 2010

20Appointment of a reporting company by Revenue and Customs

In paragraph 4 of Schedule 7A (appointment of a reporting company by Revenue and Customs), in sub-paragraph (5)(a) for “36 months” substitute “4 years”.