Application of Chapter and meaning of “total disallowed amount”
286
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Taxation (International and Other Provisions) Act 2010 CHAPTER 4 — Exemption of financing income
Meaning of “company to which this Chapter applies”
287
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Appointment of authorised company for relevant period of account
288
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Meaning of “the reporting body”
289
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Statement of allocated exemptions: submission
290
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Statement of allocated exemptions: submission of revised statement
291
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Statement of allocated exemptions: requirements
292
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Statement of allocated exemptions: effect
293
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Company tax returns
294
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Power to make regulations about statement of allocated exemptions
295
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Failure of reporting body to submit statement of allocated exemptions
296
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Power to make regulations in relation to reductions under section 296
297
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Balancing payments between group companies: no tax charge or relief
298
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Application of Chapter to financing income amounts determined under section 314A
298A
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