OT21550 | Corporation tax ring fence: investment allowance: contents

Contents19 entries

1. OT21555Investment Allowance: Introduction
2. OT21560Investment Allowance: Requirements to generate allowance
3. OT21562Investment Allowance: Meaning of 'investment expenditure'
4. OT21563Investment Allowance: Capital expenditure
5. OT21564Investment Allowance: Operating and leasing expenditure
6. OT21564AInvestment Allowance: Operating and leasing expenditure – Operating expenditure
7. OT21564BInvestment Allowance: Operating and leasing expenditure – Leasing expenditure
8. OT21564CInvestment Allowance: Operating and leasing expenditure – Restrictions
9. OT21565Investment Allowance: Meaning of 'qualifying oil field'
10. OT21566Investment Allowance: Expenditure incurred before a field is determined
11. OT21567Investment Allowance: Disqualifying conditions
12. OT21568Investment Allowance: Interaction with field allowances
13. OT21570Investment Allowance: How allowance is activated
14. OT21580Investment Allowance: How allowance is used
15. OT21581Investment Allowance: Carry forward of generated allowance
16. OT21583Investment Allowance: Carry forward of activated allowance
17. OT21584Investment Allowance: Changes in equity share
18. OT21585Investment Allowance: Transfer of allowance on disposal and acquisition of equity share
19. OT21590Investment Allowance: Cluster area allowance