Introductory Text1.Citation and commencement2.Amendment of Part 7 of the Taxation (International and Other Provisions) Act 20103.(1) Amend section 292 (statement of allocated exemptions: requirements) as.4.For section 293 substitute— Statement of allocated exemptions: effect (1) This section applies to a financing income amount of.5.(1) Amend section 296 (failure of reporting body to submit.6.In section 298 (balancing payments between group companies: no tax.7.In section 314A (the financing income amounts of a chargeable.SignatureExplanatory Note