(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;
(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
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