CHAPTER 6A Supplementary charge: investment allowance
From legislation.gov.uk
Contents
- Crossheading Introduction
- Crossheading “Qualifying oil field” and “investment expenditure”
- Crossheading Investment allowance
- Crossheading Restrictions on relievable expenditure
- Crossheading Reduction of adjusted ring fence profits
- Crossheading Activated and unactivated allowance: basic calculation rules
- Crossheading Changes in equity share: reference periods
- Crossheading Changes in equity share: activation of allowance
- Crossheading Transfers of allowance on disposal of equity share
- Crossheading Miscellaneous
- Crossheading Interpretation