[376 Disallowance of deductions: no return, or non-compliant return, submitted]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[376  Disallowance of deductions: no return, or non-compliant return, submitted]

[(1)     This section applies where—

(a)     a worldwide group is subject to interest restrictions in a period of account of the group (“the relevant period of account”),

(b)     the relevant date has passed, and

(c)     condition A, B or C is met.

(2)     In this section “the relevant date” means—

(a)     where the appointment of a reporting company has effect in relation

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