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Legislation

Corporation Tax Act 2010

Crossheading Change in equity share: transfer of field allowance

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Section 345 Introduction to sections 346 and 347
Section 346 Reduction of field allowance if equity disposed of
Section 347 Acquisition of field allowance if equity acquired

Chapter 7 REDUCTION OF SUPPLEMENTARY CHARGE FOR ELIGIBLE OIL FIELDS
Crossheading Change in equity share: transfer of field allowance

Crossheading Change in equity share: transfer of field allowance

From legislation.gov.uk

Contents

Section 345 Introduction to sections 346 and 347
Section 346 Reduction of field allowance if equity disposed of
Section 347 Acquisition of field allowance if equity acquired