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Legislation
Finance Act 2008

Crossheading Corporation tax

  • Section 108 Capital allowances: plant and machinery for use in ring fence trade
  • Section 109 Capital allowances: decommissioning expenditure
  • Section 110 Capital allowances: abandonment expenditure after ceasing ring fence trade
  • Section 111 Losses: set off against profits of earlier accounting periods
  • Section 112 Ring fence trade: no deduction for expenses of investment management
  1. Part 6 Oil
  2. Crossheading Corporation tax

Crossheading Corporation tax

From legislation.gov.uk

Contents

  1. Section 108 Capital allowances: plant and machinery for use in ring fence trade
  2. Section 109 Capital allowances: decommissioning expenditure
  3. Section 110 Capital allowances: abandonment expenditure after ceasing ring fence trade
  4. Section 111 Losses: set off against profits of earlier accounting periods
  5. Section 112 Ring fence trade: no deduction for expenses of investment management
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