835AAM. Interest group reporting

(1) An interest group shall appoint a member of the group that is a chargeable person, within the meaning of Part 41A, for the purposes of this Chapter (in this Part referred to as a ‘reporting company’).

(2) Where an election has been made in accordance with section 835AAK to form an interest group, the reporting company shall make a return on behalf of the interest group on or before the specified return date for the accounting period, in the form specified by the Revenue Commissioners.

(3) The return referred to in subsection (2) may include the following details in respect of the interest group and an accounting period of the interest group:

(a) the name and tax reference number of each member of the interest group;

(b) EBITDA;

(c) the allowable amount;

(d) exceeding borrowing costs;

(e) the disallowable amount and its allocation as amongst the members of the interest group;

(f) total spare capacity and its allocation as amongst the members of the interest group;

(g) in respect of amounts carried forward from prior accounting periods—

(i) deemed borrowing cost carried forward and its allocation as amongst the members of the interest group,

(ii) deemed borrowing cost utilised in the accounting period and its allocation as amongst the members of the interest group,

(iii) total spare capacity carried forward and its allocation as amongst the members of the interest group, and

(iv) total spare capacity utilised in the accounting period and its allocation as amongst the members of the interest group;

(h) where an election is made in accordance with section 835AAH(1)—

(i) group exceeding borrowing costs, and

(ii) group EBITDA;

(i) where an election is made in accordance with section 835AAI(6)—

(i) amount inserted in respect of E, for the interest group and the worldwide group, in the formula for the calculation of the ratio of equity over total assets in section 835AAI(1), and

(ii) amount inserted in respect of A, for the interest group and the worldwide group, in the formula for the calculation of the ratio of equity over total assets in section 835AAI(1);

(j) where a payment for relief is made in accordance with section 835AAL(15)—

(i) the name and tax reference number of the payee and payor, and

(ii) the amount of the payment.