[259ZMD The unused part of the DII shortfall]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[259ZMD  The unused part of the DII shortfall]

[(1)     This section identifies the unused part of the DII shortfall of company B for the shortfall period, for the purposes of an allocation claim made by company B (“the current allocation claim”).

(2)     The unused part of the DII shortfall of company B for the shortfall period is the amount equal to—

(a)     the DII shortfall for the shortfall period, less

(b)     the amount of prior matches for the shortfall period (see

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