280Statement of allocated disallowances: requirements
(1)This section applies in relation to a statement of allocated disallowances submitted under section 278 or 279.
(2)The statement must be signed—
(a)if an appointment under section 276 has effect in relation to the relevant period of account, by the appropriate person in relation to the company appointed under that section, or
(b)if such an appointment does not have effect in relation to the relevant period of account, by the appropriate person in relation to each company to which this Chapter applies.
(3)The statement must show—
(a)the tested expense amount,
(b)the available amount, and
(c)the total disallowed amount.
(4)The statement must—
(a)list one or more companies to which this Chapter applies, and
(b)in relation to each listed company, specify one or more financing expense amounts for the relevant period of account that are to be disallowed, and give the relevant details in relation to each such amount.
(5)For this purpose “the relevant details”, in relation to a financing expense amount are—
(a)which of conditions A, B and C in section 313 is met in relation to the amount, and
(b)the relevant accounting period of the company in which the amount would, apart from this Part, be brought into account for the purposes of corporation tax.
(6)The sum of the amounts specified under subsection (4)(b) must equal the total disallowed amount.
(7)In this section “the appropriate person”, in relation to a company, means—
(a)the proper officer of the company, or
(b)such other person as may for the time being have the express, implied or apparent authority of the company to act on its behalf for the purposes of this Part.
(8)Subsections (3) and (4) of section 108 of TMA 1970 (responsibility of company officers: meaning of “proper officer”) apply for the purposes of this section as they apply for the purposes of that section.
(9)For the meaning of “financing expense amount”, see Chapter 7.