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Legislation

Corporation Tax Act 2010

Crossheading Field allowance: when held and unactivated amount

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Section 337 Licensee to hold field allowance
Section 338 Holding a field allowance on acquisition of equity share
Section 339 Unactivated amount of field allowance

Chapter 7 REDUCTION OF SUPPLEMENTARY CHARGE FOR ELIGIBLE OIL FIELDS
Crossheading Field allowance: when held and unactivated amount

Crossheading Field allowance: when held and unactivated amount

From legislation.gov.uk

Contents

Section 337 Licensee to hold field allowance
Section 338 Holding a field allowance on acquisition of equity share
Section 339 Unactivated amount of field allowance