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The Taxation (International and Other Provisions) Act 2010 (Part 7) (Amendment) Regulations 2012
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- 2012 No. 3045
- Regulation 3
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Amendment of Part 7 of the Taxation (International and Other Provisions) Act 2010
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3.—(1) Amend section 292 (statement of allocated exemptions: requirements) as follows.
(2) In subsection (5) after “financing income amount” insert “(other than an amount determined in accordance with section 314A)”.
(3) In subsection (5A) after “amount” insert “(other than an amount determined in accordance with section 314A)”.
(4) After subsection (5A) insert—
“(5B) “The relevant details” in relation to a financing income amount determined in accordance with section 314A are—
(a)the fact that the amount is an amount determined in accordance with section 314A, and
(b)the relevant accounting period of the company mentioned in section 314A(1)(b).
(5C) For the purposes of subsection (4)(b) a proportion of a financing income amount determined in accordance with section 314A may be specified (instead of the full amount).”.
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