Statement of allocated disallowances: submissionU.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.