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Legislation
Corporation Tax Act 2010

Crossheading Application and interpretation

  • Section 329B Qualifying companies
  • Section 329C Onshore and offshore oil-related activities
  • Section 329D Accounting periods and straddling periods
  • Section 329E The relevant percentage
  • Section 329F Restrictions on accounting periods for which additional supplement may be claimed
  • Section 329G Qualifying pre-commencement onshore expenditure
  • Section 329H Unrelieved group ring fence profits
  1. CHAPTER 5A Extended ring fence expenditure supplement for onshore activities
  2. Crossheading Application and interpretation

Crossheading Application and interpretation

From legislation.gov.uk

Contents

  1. Section 329B Qualifying companies
  2. Section 329C Onshore and offshore oil-related activities
  3. Section 329D Accounting periods and straddling periods
  4. Section 329E The relevant percentage
  5. Section 329F Restrictions on accounting periods for which additional supplement may be claimed
  6. Section 329G Qualifying pre-commencement onshore expenditure
  7. Section 329H Unrelieved group ring fence profits
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