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Legislation
Corporation Tax Act 2010

Crossheading Restrictions on relievable expenditure

  • Section 332D Expenditure on acquisition of asset: disqualifying conditions
  • Section 332DA Restriction where field qualified for field allowance as new field
  • Section 332DB Restriction where project in additionally-developed field qualified for field allowance
  • Section 332DC Restriction relating to fields qualifying for onshore allowance
  1. CHAPTER 6A Supplementary charge: investment allowance
  2. Crossheading Restrictions on relievable expenditure

Crossheading Restrictions on relievable expenditure

From legislation.gov.uk

Contents

  1. Section 332D Expenditure on acquisition of asset: disqualifying conditions
  2. Section 332DA Restriction where field qualified for field allowance as new field
  3. Section 332DB Restriction where project in additionally-developed field qualified for field allowance
  4. Section 332DC Restriction relating to fields qualifying for onshore allowance
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