11(1)Section 269ZT (group allowance allocation statement: submission) is amended as follows.U.K.
(2)In subsection (1), for “and (3)” substitute “ to (3A) ”.
(3)After subsection (3) insert—
“(3A)A company need not submit a group allowance allocation statement to HMRC for an accounting period if the statement would, if submitted, allocate no amount of group deductions allowance in accordance with section 269ZV(3)(f).”
(4)In subsection (4), for the words from “before” to the end substitute “on or before whichever is the latest of the following dates—
(a)the first anniversary of the filing date for the company tax return for the accounting period to which the statement relates;
(b)if notice of enquiry (within the meaning of Schedule 18 to FA 1998) is given into a company tax return of a company for an accounting period for which an amount of group deductions allowance is, or could be, allocated by the statement, 30 days after the enquiry is completed;
(c)if, after such an enquiry, an officer of Revenue and Customs amends the return under paragraph 34(2) of that Schedule, 30 days after the notice of amendment is issued;
(d)if an appeal is brought against such an amendment, 30 days after the date on which the appeal is finally determined.”