SolvedCHAPTER 4 Exemption of financing income
From legislation.gov.uk
Contents
- Section 286 Application of Chapter and meaning of “total disallowed amount”
- Section 287 Meaning of “company to which this Chapter applies”
- Section 288 Appointment of authorised company for relevant period of account
- Section 289 Meaning of “the reporting body”
- Section 290 Statement of allocated exemptions: submission
- Section 291 Statement of allocated exemptions: submission of revised statement
- Section 292 Statement of allocated exemptions: requirements
- Section 293 Statement of allocated exemptions: effect
- Section 294 Company tax returns
- Section 295 Power to make regulations about statement of allocated exemptions
- Section 296 Failure of reporting body to submit statement of allocated exemptions
- Section 297 Power to make regulations in relation to reductions under section 296
- Section 298 Balancing payments between group companies: no tax charge or relief
- Section 298A Application of Chapter to financing income amounts determined under section 314A