Chapter 4 Exemption of financing incomeF1

United Kingdom Repealed

1. 286Application of Chapter and meaning of “total disallowed amount”
2. 287Meaning of “company to which this Chapter applies”
3. 288Appointment of authorised company for relevant period of account
4. 289Meaning of “the reporting body”
5. 290Statement of allocated exemptions: submission
6. 291Statement of allocated exemptions: submission of revised statement
7. 292Statement of allocated exemptions: requirements
8. 293Statement of allocated exemptions: effect
9. 294Company tax returns
10. 295Power to make regulations about statement of allocated exemptions
11. 296Failure of reporting body to submit statement of allocated exemptions
12. 297Power to make regulations in relation to reductions under section 296
13. 298Balancing payments between group companies: no tax charge or relief
14. 298AApplication of Chapter to financing income amounts determined under section 314A