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The Taxation (International and Other Provisions) Act 2010 (Part 7) (Amendment) Regulations 2012
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- UK Statutory Instruments
- 2012 No. 3045
- Regulation 4
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Amendment of Part 7 of the Taxation (International and Other Provisions) Act 2010
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4. For section 293 substitute—
“293 Statement of allocated exemptions: effect
(1) This section applies to a financing income amount of a company to which this Chapter applies that is specified in a statement of allocated exemptions under section 292(4)(b).
(2) If the amount is determined otherwise than in accordance with section 314A, the amount is not to be brought into account by the company for the purposes of corporation tax.
(3) If the amount is determined in accordance with section 314A, the sum charged on the company as mentioned in section 314A(1)(a) is to be re-determined at step 5 in section 371BC(1) on the basis set out in section 298A(2) (subject to section 298A(3)).”.
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