CHAPTER 3 Disallowance of deductions
From legislation.gov.uk
Contents
- Section 274 Application of Chapter and meaning of “total disallowed amount”
- Section 275 Meaning of “company to which this Chapter applies”
- Section 275A Meaning of “dual resident investing company”
- Section 276 Appointment of authorised company for relevant period of account
- Section 277 Meaning of “the reporting body”
- Section 278 Statement of allocated disallowances: submission
- Section 279 Statement of allocated disallowances: submission of revised statement
- Section 280 Statement of allocated disallowances: requirements
- Section 280A Statement of allocated disallowances: dual resident investing companies
- Section 281 Statement of allocated disallowances: effect
- Section 282 Company tax returns
- Section 283 Power to make regulations about statement of allocated disallowances
- Section 284 Failure of reporting body to submit statement of allocated disallowances
- Section 284A Section 284: supplementary
- Section 285 Powers to make regulations in relation to reductions under section 284