There are currently no known outstanding effects for the Taxation (International and Other Provisions) Act 2010, Paragraph 68.
[F168U.K.The following elections (or their revocation) must be made by a company in its company tax return (whether as originally made or by amendment) for the accounting period to which the election (or revocation) relates—
(a)an election under section 375 (a non-consenting company leaving pro-rata share of total disallowed amount out of account),
(b)an election under section 377 (a company specifying tax-interest expense amounts to be left out of account), and
(c)an election under section 380 (a company specifying tax-interest expense amounts to be brought into account).]
Textual Amendments
F1Sch. 7A inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 2 (with Sch. 5 para. 28)
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