SolvedCHAPTER 2 Disallowance and reactivation of tax-interest expense amounts
From legislation.gov.uk
Contents
- Section 375 Disallowance of deductions: full interest restriction return submitted
- Section 376 Disallowance of deductions: no return, or non-compliant return, submitted
- Section 377 Disallowance of deductions: identification of the tax-interest amounts to be left out of account
- Section 378 Disallowed tax-interest expense amounts carried forward
- Section 379 Reactivation of interest
- Section 380 Reactivation of deductions: identification of the tax-interest amounts to be brought into account
- Section 381 Set-off of disallowances and reactivations in the same accounting period