Part 3 Disallowance of deductions

1. Application of Part and meaning of “total disallowed amount”
2. Meaning of “company to which this Part applies”
3. Appointment of authorised company for relevant period of account
4. Meaning of “the reporting body”
5. Statement of allocated disallowances: submission
6. Statement of allocated disallowances: submission of revised statement
7. Statement of allocated disallowances: requirements
8. Statement of allocated disallowances: effect
9. Company tax returns
10. Power to make regulations about statement of allocated disallowances
11. Failure of reporting body to submit statement of allocated disallowances
12. Powers to make regulations in relation to reductions required under paragraph 25