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Legislation
Corporation Tax Act 2010

Chapter 6 Supplementary charge in respect of ring fence trades

  • Section 330 Supplementary charge in respect of ring fence trades
  • Section 330ZA Ordering of allowances
  • Section 330A Decommissioning expenditure taken into account in calculating ring fence profits
  • Section 330B Decommissioning expenditure taken into account for PRT purposes
  • Section 330C Meaning of “decommissioning expenditure”
  • Section 331 Meaning of “financing costs” etc
  • Section 332 Assessment, recovery and postponement of supplementary charge
  1. Part 8 Oil activities
  2. Chapter 6 Supplementary charge in respect of ring fence trades

Chapter 6 Supplementary charge in respect of ring fence trades

From legislation.gov.uk

Contents

  1. Section 330 Supplementary charge in respect of ring fence trades
  2. Section 330ZA Ordering of allowances
  3. Section 330A Decommissioning expenditure taken into account in calculating ring fence profits
  4. Section 330B Decommissioning expenditure taken into account for PRT purposes
  5. Section 330C Meaning of “decommissioning expenditure”
  6. Section 331 Meaning of “financing costs” etc
  7. Section 332 Assessment, recovery and postponement of supplementary charge
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