Revenue Note for Guidance

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Revenue Note for Guidance

CHAPTER 5

Reporting

Overview

This Chapter sets out the reporting provisions for a “deposit return”, a “credit return” and an “investment return”.

267T Reporting

This section applies the interest reporting provisions of Part 38 to a “deposit return”, a “credit return” or an “investment return” as if that return were an interest payment.

Relevant Date: Finance Act 2019