Section 269ZZ | Company tax return to specify amount of deductions allowance ^F1

(1)A company's tax return for an accounting period must specify—

(a)the amount of the company's deductions allowance for the period,

(aa)if section 269ZWA (increase of deductions allowance for insolvent companies) applies, what that amount would be without the increase provided for by subsection (2) of that section, and^F2

(b)if section 269ZX (increase of deductions allowance in connection with onerous or impaired leases) applies, what that amount would be without the increase provided for by subsection (3) of that section.^F3

(2)But subsection (1) applies only if the company makes for the accounting period a deduction to which section 269ZB(2), 269ZBA(2), 269ZC(2), 269ZD(2) or 269ZFC(2) applies.^F4F5