SCHEDULE 15Tax treatment of financing costs and income
Part 3Disallowance of deductions
Application of Part and meaning of “total disallowed amount”
F115
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Meaning of “company to which this Part applies”
F116
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appointment of authorised company for relevant period of account
F117
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Meaning of “the reporting body”
F118
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Statement of allocated disallowances: submission
F119
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Statement of allocated disallowances: submission of revised statement
F120
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Statement of allocated disallowances: requirements
F121
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Statement of allocated disallowances: effect
F122
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Company tax returns
F123
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Power to make regulations about statement of allocated disallowances
F124
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Failure of reporting body to submit statement of allocated disallowances
F125
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Powers to make regulations in relation to reductions required under paragraph 25
F126
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .