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10.—(1) A statement of allocated disallowances must be submitted to the tax office dealing with the corporation tax affairs of—
(a)in a case in which an appointment under paragraph 17 of Schedule 15 has effect in relation to the relevant period of account, the company appointed under that paragraph, or
(b)in a case in which such an appointment does not have effect in relation to the relevant period of account—
(i)the ultimate parent where that entity is resident in the United Kingdom, or
(ii)in any other case, the UK ultimate parent.
(2) In a case within paragraph (1)(b)(ii), if there is more than one UK ultimate parent the statement of allocated disallowances must be submitted to the tax office dealing with the corporation tax affairs of each.
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