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Legislation
Corporation Tax Act 2010

Chapter 7 REDUCTION OF SUPPLEMENTARY CHARGE FOR ELIGIBLE OIL FIELDS

  • Crossheading Reduction of adjusted ring fence profits
  • Crossheading Pool of field allowances
  • Crossheading Field allowance: when held and unactivated amount
  • Crossheading No change in equity share: activation of allowance
  • Crossheading Change in equity share: activation of allowance
  • Crossheading Change in equity share: transfer of field allowance
  • Crossheading Miscellaneous
  • Crossheading Interpretation
  1. Part 8 Oil activities
  2. Chapter 7 REDUCTION OF SUPPLEMENTARY CHARGE FOR ELIGIBLE OIL FIELDS

Chapter 7 REDUCTION OF SUPPLEMENTARY CHARGE FOR ELIGIBLE OIL FIELDS

From legislation.gov.uk

Contents

  1. Crossheading Reduction of adjusted ring fence profits
  2. Crossheading Pool of field allowances
  3. Crossheading Field allowance: when held and unactivated amount
  4. Crossheading No change in equity share: activation of allowance
  5. Crossheading Change in equity share: activation of allowance
  6. Crossheading Change in equity share: transfer of field allowance
  7. Crossheading Miscellaneous
  8. Crossheading Interpretation
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