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Taxation (International and Other Provisions) Act 2010
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291Statement of allocated exemptions: submission of revised statement
This section has no associated Explanatory Notes
(1)If the reporting body has submitted a statement of allocated exemptions under section 290 or this section, it may submit a revised statement to HMRC.
(2)A statement submitted under this section must be received by HMRC within 36 months of the end of the relevant period of account.
(3)A statement submitted under this section must comply with the requirements of section 292.
(4)A statement submitted under this section—
(a)must indicate the respects in which it differs from the previous statement, and
(b)supersedes the previous statement.
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