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The Corporation Tax (Financing Costs and Income) Regulations 2009

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  • Y Diweddaraf sydd Ar Gael (Diwygiedig)
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  1. Introductory Text

  2. PART 1 PRELIMINARY PROVISIONS AND INTERPRETATION

    1. 1.Citation, commencement and effect

    2. 2.Introduction and structure of Regulations

    3. 3.Interpretation

  3. PART 2 DISALLOWANCE OF DEDUCTIONS

    1. CHAPTER 1 APPOINTMENT OF AUTHORISED COMPANY

      1. 4.Appointment of authorised company

      2. 5.Supplemental provisions: timing and effect

      3. 6.Duration of appointment

      4. 7.Revocation of appointment by notice

      5. 8.Revocation of appointment on authorised company ceasing to be a relevant group company

      6. 9.Revocation of appointment on a company becoming or ceasing to be a company to which Part 3 of Schedule 15 applies

    2. CHAPTER 2 STATEMENT OF ALLOCATED DISALLOWANCES

      1. 10.Submission of statement of allocated disallowances

      2. 11.Information to be given in connection with a statement of allocated disallowances

      3. 12.Statement of allocated disallowances treated as received within specified time

      4. 13.Revised statement of allocated disallowances treated as received within specified time

      5. 14.Statement of allocated disallowances treated as complying with paragraph 21 of Schedule 15

    3. CHAPTER 3 FAILURE OF REPORTING BODY TO SUBMIT A STATEMENT OF ALLOCATED DISALLOWANCES

      1. 15.Reduction of financing expense amounts

      2. 16.Information to be provided in relation to a company required to make default reductions

      3. 17.Non-compliance

      4. 18.Amendment of tax return by company

  4. PART 3 EXEMPTION OF FINANCING INCOME

    1. CHAPTER 1 APPOINTMENT OF AUTHORISED COMPANY

      1. 19.Appointment of authorised company

      2. 20.Supplemental provisions: timing and effect

      3. 21.Duration of appointment

      4. 22.Revocation of appointment by notice

      5. 23.Revocation of appointment on authorised company ceasing to be a UK group company

      6. 24.Revocation of appointment on a company becoming or ceasing to be a company to which Part 4 of Schedule 15 applies

    2. CHAPTER 2 STATEMENT OF ALLOCATED EXEMPTIONS

      1. 25.Submission of statement of allocated exemptions

      2. 26.Information to be given in connection with a statement of allocated exemptions

      3. 27.Statement of allocated exemptions treated as received within specified time

      4. 28.Revised statement of allocated exemptions treated as received within specified time

      5. 29.Statement of allocated exemptions treated as complying with paragraph 26 of Schedule 15

    3. CHAPTER 3 FAILURE OF REPORTING BODY TO SUBMIT A STATEMENT OF ALLOCATED EXEMPTIONS

      1. 30.Information to be provided in relation to a company required to make default reductions

      2. 31.Non-compliance

      3. 32.Amendment of tax return by company

  5. Signature

  6. Explanatory Note

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