SCHEDULES
SCHEDULE 15

Tax treatment of financing costs and income
Part 3

Disallowance of deductions

Statement of allocated disallowances: submission of revised statement
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.
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.
Sch. 15 modified (21.7.2009 retrospective) by Finance (No. 3) Act 2010 (c. 33), Sch. 5 para. 36(2)