SCHEDULES
SCHEDULE 15Tax treatment of financing costs and income
Part 3Disallowance of deductions
Statement of allocated disallowances: submission of revised statement
20
(1)
Where the reporting body has submitted a statement of allocated disallowances under paragraph 19 or this paragraph, it may submit a revised statement to HMRC.
(2)
A statement submitted under this paragraph must be received by HMRC within 36 months of the end of the relevant period of account.
(3)
A statement submitted under this paragraph must comply with the requirements of paragraph 21.
(4)
A statement submitted under this paragraph—
(a)
must indicate the respects in which it differs from the previous statement, and
(b)
supersedes the previous statement.