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 U.K.

19 (1) The reporting body must submit a statement (a “statement of allocated disallowances”) in relation to the relevant period of account to HMRC. U.K.

(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.