Application of Chapter and meaning of “total disallowed amount”
274
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Taxation (International and Other Provisions) Act 2010 CHAPTER 3 — Disallowance of deductions
Meaning of “company to which this Chapter applies”
275
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Meaning of “dual resident investing company”
275A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appointment of authorised company for relevant period of account
276
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Meaning of “the reporting body”
277
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Statement of allocated disallowances: submission
278
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Statement of allocated disallowances: submission of revised statement
279
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Statement of allocated disallowances: requirements
280
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Statement of allocated disallowances: dual resident investing companies
280A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Statement of allocated disallowances: effect
281
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Company tax returns
282
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Power to make regulations about statement of allocated disallowances
283
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Failure of reporting body to submit statement of allocated disallowances
284
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Section 284: supplementary
284A
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Powers to make regulations in relation to reductions under section 284
285
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