The Corporation Tax (Financing Costs and Income) Regulations 2009

Statement of allocated exemptions treated as complying with paragraph 26 of Schedule 15

This section has no associated Explanatory Memorandum

29.  A statement of allocated exemptions which does not comply with paragraph 33 of Schedule 15 because of an obvious error or omission in the statement (whether an error of principle, an arithmetical mistake or otherwise) shall be treated as if it did so comply if the error or omission is corrected by the reporting body as soon as it becomes apparent.