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Changes over time for: Paragraph 14
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 16/11/2017
Status:
Point in time view as at 16/12/2010.
Changes to legislation:
There are currently no known outstanding effects for the Finance (No. 3) Act 2010, Paragraph 14.
Changes to Legislation
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14U.K.After section 280 (statement of allocated disallowances: requirements), insert—
“280AStatement of allocated disallowances: dual resident investing companies
(1)This section applies in relation to a statement of allocated disallowances submitted under section 278 or 279 that (pursuant to section 280(4)) lists, and specifies an amount or amounts in relation to, a dual resident investing company.
(2)The statement does not comply with section 280(4) unless—
(a)the companies listed pursuant to paragraph (a) of that provision include each company to which this Chapter applies that—
(i)is not a dual resident investing company, and
(ii)has one or more financing expense amounts for the relevant period of account, and
(b)the financing expense amounts specified pursuant to paragraph (b) of that provision include, in relation to each such company, each such financing expense amount.”
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