[259ZMB Claims for allocation of DII surplus]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[Allocation of DII surplus]

[259ZMB  Claims for allocation of DII surplus]

[(1)     Company B may make a claim (an “allocation claim”) for all or part of the unused part of the DII surplus of company A for the overlapping period (see section 259ZMC) to be allocated to company B for the shortfall period, if the following requirements are met.

Requirement 1
Company A consents to the allocation claim.

Requirement 2
The

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