[Part 3 Transitional Reporting Election]
Finance (No 2) Act 2023 (2023 c 30) | Legislation

[Part 3 Transitional Reporting Election]

[Transitional reporting election

13

(1)     HMRC may publish a notice that provides for alternative requirements for the information that must be contained in an information return in respect of members of a multinational group to which an election under sub-paragraph (3) applies.

(2)     Where—

(a)     HMRC have published a notice under paragraph (1) containing alternative requirements, and

(b)     an election under sub-paragraph (3) applies to members of a multinational group for an accounting period,

paragraph

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