Taxation (International and Other Provisions) Act 2010 section 22

Statement of allocated interest restrictions

Section 22 sets out the requirements for the statement of allocated interest restrictions that must be included as part of a full interest restriction return, including how the group's total disallowed amount is divided among individual companies and their accounting periods.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.