A reporting body must report a reportable event or transaction (see ¶811-200). An event or transaction is reportable if (FA 2009, Sch. 17, para. 8(1)):

it is of a value exceeding £100m;

it is within the list of reportable events and transactions at FA 2009, Sch. 17, para. 8(2); and

it is not an excluded transaction.

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