Part 4 Exemption of financing income

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 exemptions: submission
6. Statement of allocated exemptions: submission of revised statement
7. Statement of allocated exemptions: requirements
8. Statement of allocated exemptions: effect
9. Company tax returns
10. Power to make regulations about statement of allocated exemptions
11. Failure of reporting body to submit statement of allocated exemptions
12. Power to make regulations in relation to reductions required under paragraph 37
13. Balancing payments between group companies: no charge to, or relief from, tax