Annual report of non-uk resident companies

Finance (No. 3) Bill – in a Public Bill Committee at 12:00 pm on 29th November 2018.

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5A (1) The Chancellor of the Exchequer must publish details of non-UK resident companies to which corporation tax is chargeable due to the provisions of this Schedule.

(2) The details published under sub-paragraph (1) must list the name of each such non-UK resident company.

(3) The publication under sub-paragraph (1) must be published—

(a) in respect of the first such publication, within six months of this Schedule coming into force, and

(b) in respect of each subsequent publication, within 12 months of the date of the previous publication.”

This amendment requires an annual report on companies to which corporation tax is chargeable due to the provisions of this Schedule.

Amendment 35, in schedule 5, page 210, line 45, at end insert—