INTM561400 - Hybrids: allocation of DII within a group: the unused part of DII shortfall
This is the DII shortfall of Company B during the shortfall period less the total amount treated as DII as a result of a prior allocation claim (previously matched amount).
Step 1 바카라 사이트“ Identify any prior allocation claim for the shortfall period
Step 2 바카라 사이트“ Determine the previously matched amounts in relation to each prior allocation claim identified in Step 1
Step 3 바카라 사이트“ Deduct the total of all previously matched amounts determined in Step 2 from the DII shortfall for the shortfall period to get the unused part of the DII shortfall.
This amount can be used in a subsequent allocation claim for that shortfall period.
Example
Company B has an accounting period of 1 April 2022 to 31 March 2023 in which it has a DII shortfall.
Company C has an accounting period of 1 July 2022 to 30 June 2023 in which it has a DII surplus.
The overlapping period between Company B and Company C is 1 July 2022 to 31 March 2023.
Company B has a DII shortfall for its shortfall period of 100.
Company B has already made an allocation claim (prior allocation claim) to Company C.
Company C had a DII surplus of 100
The proportion of Company C바카라 사이트™s 12-month surplus period that falls within the overlapping period with Company B is 75, which is (9/12) months of the overlapping period multiplied by DII surplus of 100.
Company B바카라 사이트™s prior allocation claim is therefore for 75 of Company바카라 사이트™s C바카라 사이트™s DII surplus.
Step 1 바카라 사이트“ The claim for DII surplus to Company C is the only prior allocation claim.
Step 2 바카라 사이트“ The amount of Company B바카라 사이트™s DII shortfall now treated as DII (previously matched amount) is 75.
Step 3 바카라 사이트“ The unused DII shortfall for the period is 25, which is the total DII shortfall for the shortfall period of 100, less the previously matched amount of 75.