SCHEDULES
SCHEDULE 15Tax treatment of financing costs and income
Part 3Disallowance of deductions
Statement of allocated disallowances: submission
19
(1)
The reporting body must submit a statement (a “statement of allocated disallowances”) in relation to the relevant period of account to HMRC.
(2)
A statement submitted under this paragraph must be received by HMRC within 12 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.