SCHEDULES

SCHEDULE 15Tax treatment of financing costs and income

Part 3Disallowance of deductions

Application of Part and meaning of “total disallowed amount”

F115

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Meaning of “company to which this Part applies”

F116

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Appointment of authorised company for relevant period of account

F117

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Meaning of “the reporting body”

F118

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Statement of allocated disallowances: submission

F119

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Statement of allocated disallowances: submission of revised statement

F120

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Statement of allocated disallowances: requirements

F121

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Statement of allocated disallowances: effect

F122

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Company tax returns

F123

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Power to make regulations about statement of allocated disallowances

F124

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Failure of reporting body to submit statement of allocated disallowances

F125

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Powers to make regulations in relation to reductions required under paragraph 25

F126

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