»Ê¹ÚÌåÓýapp

This guidance applies to worldwide group periods of account ending before or straddling 1 April 2017.

»Ê¹ÚÌåÓýapp information to be provided in the statement of allocated disallowance

»Ê¹ÚÌåÓýappre are statutory requirements for the information to be provided in a statement of allocated disallowances (TIOPA10/S280). »Ê¹ÚÌåÓýapp following should be included on the statement of disallowance:

• the tested expense amount;
• the available amount;
• the total disallowed amount;
• a list of all the companies to which TIOPA10/CH3 applies;
• in relation to each listed company, the financing expense amounts to be disallowed for the relevant period of account; and
• the relevant details in relation to each amount.

But see CFM91625 if a group includes a dual resident investing company.

»Ê¹ÚÌåÓýapp relevant details in relation to each financing expense amount are

• which of the conditions in TIOPA10/S313 is met in relation to that amount and
• the relevant accounting period of the company in which (apart from the disallowance) the amount would be brought into account.

»Ê¹ÚÌåÓýappre is further information on S313 at CFM91000 onwards.

»Ê¹ÚÌåÓýapp sum of the financing expenses disallowed in the statement must equal the total disallowed amount.