SCHEDULES

SCHEDULE 15 U.K.Tax treatment of financing costs and income

Modifications etc. (not altering text)

C1 Sch. 15 modified (21.7.2009 retrospective) by Finance (No. 3) Act 2010 (c. 33), Sch. 5 para. 36(2)

Part 3 U.K.Disallowance of deductions

Statement of allocated disallowances: submission of revised statement U.K.

20 (1) Where the reporting body has submitted a statement of allocated disallowances under paragraph 19 or this paragraph, it may submit a revised statement to HMRC. U.K.

(2) A statement submitted under this paragraph must be received by HMRC within 36 months of the end of the relevant period of account.

(3) A statement submitted under this paragraph must comply with the requirements of paragraph 21.

(4) A statement submitted under this paragraph—

(a) must indicate the respects in which it differs from the previous statement, and

(b) supersedes the previous statement.