Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 2009

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Statement of allocated disallowances: requirements

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21(1)This paragraph applies in relation to a statement of allocated disallowances submitted under paragraph 19 or 20.

(2)The statement must be signed—

(a)in a case in which an appointment under paragraph 17 has effect in relation to the relevant period of account, by the appropriate person in relation to 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, by the appropriate person in relation to each company to which this Part applies.

(3)The statement must show—

(a)the tested expense amount,

(b)the available amount, and

(c)the total disallowed amount.

(4)The statement must—

(a)list one or more companies to which this Part applies, and

(b)in relation to each listed company, specify one or more financing expense amounts for the relevant period of account that are to be disallowed, and give the relevant details in relation to each such amount.

(5)For this purpose “the relevant details”, in relation to a financing expense amount, are—

(a)which of conditions A, B or C in paragraph 54 is met in relation to the amount, and

(b)the relevant accounting period of the company in which the amount would, apart from this Schedule, be brought into account for the purposes of corporation tax.

(6)The sum of the amounts specified under sub-paragraph (4)(b) must equal the total disallowed amount.

(7)In this paragraph “the appropriate person”, in relation to a company, means—

(a)the proper officer of the company, or

(b)such other person as may for the time being have the express, implied or apparent authority of the company to act on its behalf for the purposes of this Schedule.

(8)Subsections (3) and (4) of section 108 of TMA 1970 (responsibility of company officers: meaning of “proper officer”) apply for the purposes of this paragraph as they apply for the purposes of that section.

(9)For the meaning of “financing expense amount”, see Part 7.

Yn ôl i’r brig

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