Chapter 4 – Exemption of financing income (ss 286-298A)

Contents

Section 286 – Application of Chapter and meaning of “total disallowed amount” [TIOPA 2010 s 286] Section commentary
Section 287 – Meaning of “company to which this Chapter applies” [TIOPA 2010 s 287] Section commentary
Section 288 – Appointment of authorised company for relevant period of account [TIOPA 2010 s 288] Section commentary
Section 289 – Meaning of “the reporting body” [TIOPA 2010 s 289] Section commentary
Section 290 – Statement of allocated exemptions: submission [TIOPA 2010 s 290] Section commentary
Section 291 – Statement of allocated exemptions: submission of revised statement [TIOPA 2010 s 291] Section commentary
Section 292 – Statement of allocated exemptions: requirements [TIOPA 2010 s 292] Section commentary
Section 293 – Statement of allocated exemptions: effect [TIOPA 2010 s 293] Section commentary
Section 294 – Company tax returns [TIOPA 2010 s 294] Section commentary
Section 295 – Power to make regulations about statement of allocated exemptions [TIOPA 2010 s 295] Section commentary
Section 296 – Failure of reporting body to submit statement of allocated exemptions [TIOPA 2010 s 296] Section commentary
Section 297 – Power to make regulations in relation to reductions under section 296 [TIOPA 2010 s 297] Section commentary
Section 298 – Balancing payments between group companies: no tax charge or relief [TIOPA 2010 s 298] Section commentary
Section 298A – Application of Chapter to financing income amounts determined under section 314A [TIOPA 2010 s 298A] Section commentary

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