xmlns:atom="http://www.w3.org/2005/Atom"
Introductory Text
PART 1 Introductory
1.Citation and commencement
2.Interpretation
PART 2 Allowance
3.Nomination of allocating member
4.Change of allocating member
5.Allowance allocation statement
6.Amendment of the allowance allocation statement
PART 3 Joint venture companies: allowance
7.Disapplication of section 44
8.Groups
9.Nominated company
10.Notional allowance statement
11.Amendment of the notional allowance statement
PART 4 General
12.Tax returns
Signature
Explanatory Note