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Legislation

Taxation (International and Other Provisions) Act 2010

CHAPTER 4 Exemption of financing income

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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

Taxation (International and Other Provisions) Act 2010
Chapter 4 · Exemption of financing income

Section 288 | Appointment of authorised company for relevant period of account

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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Pt. 7 repealed (with effect in accordance with Sch. 5 para. 25(1) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 11(1)

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