SolvedOT21240 | Corporation tax ring fence: first-year allowances for a ring fence trade - contents
From HM Revenue & Customs · Oil Taxation Manual
Contents8 entries
- OT21241Corporation tax ring fence: first-year allowances for a ring fence trade - introduction
- OT21242Corporation tax ring fence: first-year allowances for a ring fence trade: plant and machinery
- OT21244Corporation tax ring fence: first-year allowances for a ring fence trade: plant and machinery - restrictions
- OT21245Corporation tax ring fence: first-year allowances for a ring fence trade: plant and machinery used wholly for the purposes of the trade
- OT21246Corporation tax ring fence: first-year allowances for a ring fence trade: withdrawal of plant and machinery allowances
- OT21247Corporation tax ring fence: first-year allowances for a ring fence trade: mineral extraction allowances
- OT21248Corporation tax ring fence: first-year allowances for a ring fence trade: mineral extraction allowances - restrictions
- OT21250Corporation tax ring fence: first-year allowances for a ring fence trade: mineral extraction allowances - disposals of qualifying assets