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Legislation

Taxation (International and Other Provisions) Act 2010

CHAPTER 3 Disallowance of deductions

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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

Taxation (International and Other Provisions) Act 2010
Chapter 3 · Disallowance of deductions

Section 285 | Powers to make regulations in relation to reductions under section 284

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Pt. 7 repealed (with effect in accordance with Sch. 5 para. 25(1) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 11(1)

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