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Taxation (International and Other Provisions) Act 2010
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Changes over time for: Section 286
Version Superseded: 16/11/2017
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- 01/04/2010- Amendment
- 15/09/2016
Point in time - 16/11/2017- Amendment
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286Application of Chapter and meaning of “total disallowed amount”U.K.
This section has no associated Explanatory Notes
(1)This Chapter applies if, for a period of account of the worldwide group to which this Part applies (“the relevant period of account”)—
(a)the tested expense amount (see Chapter 8), exceeds
(b)the available amount (see Chapter 9).
(2)In this Chapter the “total disallowed amount” means the difference between the amounts mentioned in paragraphs (a) and (b) of subsection (1).
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