Search Legislation

Advanced Search

The Corporation Tax (Financing Costs and Income) Regulations 2009

Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)
Help about opening options

Opening Options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

  1. Introductory Text

  2. PART 1 PRELIMINARY PROVISIONS AND INTERPRETATION

    1. 1.Citation, commencement and effect

    2. 2.Introduction and structure of Regulations

    3. 3.Interpretation

  3. PART 2 DISALLOWANCE OF DEDUCTIONS

    1. CHAPTER 1 APPOINTMENT OF AUTHORISED COMPANY

      1. 4.Appointment of authorised company

      2. 5.Supplemental provisions: timing and effect

      3. 6.Duration of appointment

      4. 7.Revocation of appointment by notice

      5. 8.Revocation of appointment on authorised company ceasing to be a relevant group company

      6. 9.Revocation of appointment on a company becoming or ceasing to be a company to which Part 3 of Schedule 15 applies

    2. CHAPTER 2 STATEMENT OF ALLOCATED DISALLOWANCES

      1. 10.Submission of statement of allocated disallowances

      2. 11.Information to be given in connection with a statement of allocated disallowances

      3. 12.Statement of allocated disallowances treated as received within specified time

      4. 13.Revised statement of allocated disallowances treated as received within specified time

      5. 14.Statement of allocated disallowances treated as complying with paragraph 21 of Schedule 15

    3. CHAPTER 3 FAILURE OF REPORTING BODY TO SUBMIT A STATEMENT OF ALLOCATED DISALLOWANCES

      1. 15.Reduction of financing expense amounts

      2. 16.Information to be provided in relation to a company required to make default reductions

      3. 17.Non-compliance

      4. 18.Amendment of tax return by company

  4. PART 3 EXEMPTION OF FINANCING INCOME

    1. CHAPTER 1 APPOINTMENT OF AUTHORISED COMPANY

      1. 19.Appointment of authorised company

      2. 20.Supplemental provisions: timing and effect

      3. 21.Duration of appointment

      4. 22.Revocation of appointment by notice

      5. 23.Revocation of appointment on authorised company ceasing to be a UK group company

      6. 24.Revocation of appointment on a company becoming or ceasing to be a company to which Part 4 of Schedule 15 applies

    2. CHAPTER 2 STATEMENT OF ALLOCATED EXEMPTIONS

      1. 25.Submission of statement of allocated exemptions

      2. 26.Information to be given in connection with a statement of allocated exemptions

      3. 27.Statement of allocated exemptions treated as received within specified time

      4. 28.Revised statement of allocated exemptions treated as received within specified time

      5. 29.Statement of allocated exemptions treated as complying with paragraph 26 of Schedule 15

    3. CHAPTER 3 FAILURE OF REPORTING BODY TO SUBMIT A STATEMENT OF ALLOCATED EXEMPTIONS

      1. 30.Information to be provided in relation to a company required to make default reductions

      2. 31.Non-compliance

      3. 32.Amendment of tax return by company

  5. Signature

  6. Explanatory Note

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Memorandum

Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Impact Assessments

Impact Assessments generally accompany all UK Government interventions of a regulatory nature that affect the private sector, civil society organisations and public services. They apply regardless of whether the regulation originates from a domestic or international source and can accompany primary (Acts etc) and secondary legislation (SIs). An Impact Assessment allows those with an interest in the policy area to understand:

  • Why the government is proposing to intervene;
  • The main options the government is considering, and which one is preferred;
  • How and to what extent new policies may impact on them; and,
  • The estimated costs and benefits of proposed measures.
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources