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Corporation Tax Act 2010

Crossheading Activated and unactivated allowance: basic calculation rules

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Section 332F Activation of allowance: no change of equity share
Section 332FA The closing balance of unactivated allowance for an accounting period
Section 332FB Activation limit for former additionally-developed fields
Section 332FC Carrying forward of unactivated allowance

Corporation Tax Act 2010
CHAPTER 6A Supplementary charge: investment allowance

Crossheading Activated and unactivated allowance: basic calculation rules

From legislation.gov.uk

Contents

Section 332F Activation of allowance: no change of equity share
Section 332FA The closing balance of unactivated allowance for an accounting period
Section 332FB Activation limit for former additionally-developed fields
Section 332FC Carrying forward of unactivated allowance

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