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Taxation (International and Other Provisions) Act 2010
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Changes over time for: Section 308
Version Superseded: 16/11/2017
Alternative versions:
- 01/04/2010- Amendment
- 15/09/2016
Point in time - 16/11/2017- Amendment
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308Meaning of “relevant net deduction”U.K.
This section has no associated Explanatory Notes
(1)In section 307(2) the “relevant net deduction” means—
(a)the amount by which the total disallowed amount exceeds the tested income amount, or
(b)if the total disallowed amount does not exceed the tested income amount, nil.
(2)In this section the “total disallowed amount” means—
(a)the amount by which the tested expense amount exceeds the available amount, or
(b)if the tested expense amount does not exceed the available amount, nil.
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