Taxes Consolidation Act 1997 section 817RF

Arrangements implemented before 1 July 2020

Section 817RF extends the mandatory disclosure obligations for reportable cross-border arrangements to cover a "look-back" period from 25 June 2018 to 30 June 2020, with a special filing deadline of 28 February 2021.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.