1 This paragraph applies where information about a change of a kind mentioned in section 71Z4(A3)(a) to a transaction to which a Northern Ireland participant, or an accounting unit of a Northern Ireland participant, is a party is supplied in a quarterly report in respect of a period beginning on or after 1 January 2018. 2 The report must state the date on which the change took effect. 3 Where the transaction was entered into before 1 January 2014, the report must state that fact.
§ PPERA 2000 Sch. 6A ¶ 8A(untitled)
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