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Corporation Tax Act 2010
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Rhagor o Adnoddau
Changes over time for: Section 269ZZ
Alternative versions:
- 16/11/2017- Amendment
- 01/04/2020- Amendment
- 24/02/2022- Amendment
- 01/04/2022
Point in time
Status:
Point in time view as at 01/04/2022.
Changes to legislation:
Corporation Tax Act 2010, Section 269ZZ is up to date with all changes known to be in force on or before 17 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[F1269ZZCompany tax return to specify amount of deductions allowanceU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)A company's tax return for an accounting period must specify—
(a)the amount of the company's deductions allowance for the period,
[F2(aa)if section 269ZWA (increase of deductions allowance for insolvent companies) applies, what that amount would be without the increase provided for by subsection (2) of that section,] and
(b)if section 269ZX (increase of deductions allowance [F3in connection with onerous or impaired leases]) applies, what that amount would be without the increase provided for by subsection (3) of that section.
(2)But subsection (1) applies only if the company makes for the accounting period a deduction to which section 269ZB(2), [F4269ZBA(2),] 269ZC(2)[F5, 269ZD(2) or 269ZFC(2)] applies.]
Textual Amendments
F1Pt. 7ZA inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 16
F2S. 269ZZ(1)(aa) inserted (with effect in relation to accounting periods beginning on or after 1.4.2020) by Finance Act 2020 (c. 14), Sch. 4 paras. 9, 42 (with Sch. 4 paras. 43-46)
F3Words in s. 269ZZ(1)(b) substituted (with effect in accordance with s. 30(17)-(19) of the amending Act) by Finance Act 2022 (c. 3), s. 30(15)
F4Word in s. 269ZZ(2) inserted (with effect in relation to accounting periods beginning on or after 1.4.2020) by Finance Act 2020 (c. 14), Sch. 4 paras. 34(a), 42 (with Sch. 4 paras. 43-46)
F5Words in s. 269ZZ(2) substituted (with effect in relation to accounting periods beginning on or after 1.4.2020) by Finance Act 2020 (c. 14), Sch. 4 paras. 34(b), 42 (with Sch. 4 paras. 43-46)
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