Deductions allowance Deductions allowanceF1
United Kingdom
- 269ZRDeductions allowance for company in a group
- 269ZSGroup deductions allowance and the nominated company
- 269ZSAGroup allowance nomination: former groups
- 269ZTGroup allowance allocation statement: submission
- 269ZUGroup allowance allocation statement: submission of revised statement
- 269ZVGroup allowance allocation statement: requirements and effects
- 269ZVAGroup allowance allocation statement: former groups
- 269ZWDeductions allowance for company not in a group
- 269ZWAIncrease of deductions allowance for insolvent companies
- 269ZXIncrease of deductions allowance in connection with onerous or impaired leases
- 269ZYMeaning of “relevant reversal credit”
- 269ZYZAOther relevant credits
- 269ZYADeductions allowance for company without a source of chargeable income
- 269ZYBProvisional application of section 269ZYA
- 269ZZCompany tax return to specify amount of deductions allowance
- 269ZZAExcessive specifications of deductions allowance
- 269ZZBMeaning of “group”
Annotations
Textual amendments
- F1
Pt. 7ZA inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 16
Notes on Part 7ZA
Modifications
- C1
Pt. 7ZA modified (retrospective to 29.10.2018) by Finance Act 2020 (c. 14), Sch. 4 para. 46
- C2
Pt. 7ZA modified by 1992 c. 12, Sch. 7A para. 6(1C) (as inserted (with effect in relation to accounting periods beginning on or after 1.4.2020) by Finance Act 2020 (c. 14), Sch. 4 paras. 18(4), 42 (with Sch. 4 paras. 43-46))
- C3
Pt. 7ZA applied (with modifications) (with effect in accordance with Sch. 4 para. 43(1) of the amending Act) by Finance Act 2020 (c. 14), Sch. 4 para. 44(4)
- C4
Pt. 7ZA applied (with modifications) (with application in accordance with Sch. 4 para. 45(1)(2) of the amending Act) by Finance Act 2020 (c. 14), Sch. 4 para. 45(4)
- C5
Pt. 7ZA disapplied (24.2.2022) by Finance Act 2022 (c. 3), Sch. 2 para. 21