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Legislation

Taxation (International and Other Provisions) Act 2010

Crossheading Allocation of DII surplus

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Section 259ZMB Claims for allocation of DII surplus
Section 259ZMC The unused part of the DII surplus
Section 259ZMD The unused part of the DII shortfall

CHAPTER 12A Allocation of dual inclusion income within group
Crossheading Allocation of DII surplus

Crossheading Allocation of DII surplus

From legislation.gov.uk

Contents

Section 259ZMB Claims for allocation of DII surplus
Section 259ZMC The unused part of the DII surplus
Section 259ZMD The unused part of the DII shortfall