Version Superseded: 16/11/2017
Point in time view as at 15/09/2016. This version of this provision has been superseded.
There are currently no known outstanding effects for the Taxation (International and Other Provisions) Act 2010, Section 286.
(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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