Chapter 3 Disallowance of deductionsF1

United Kingdom Repealed

1. 274Application of Chapter and meaning of “total disallowed amount”
2. 275Meaning of “company to which this Chapter applies”
3. 275AMeaning of “dual resident investing company”
4. 276Appointment of authorised company for relevant period of account
5. 277Meaning of “the reporting body”
6. 278Statement of allocated disallowances: submission
7. 279Statement of allocated disallowances: submission of revised statement
8. 280Statement of allocated disallowances: requirements
9. 280AStatement of allocated disallowances: dual resident investing companies
10. 281Statement of allocated disallowances: effect
11. 282Company tax returns
12. 283Power to make regulations about statement of allocated disallowances
13. 284Failure of reporting body to submit statement of allocated disallowances
14. 284ASection 284: supplementary
15. 285Powers to make regulations in relation to reductions under section 284