Skip to content

How it works Search the law Pricing For IT teams

Sign in Start free trial

Contents

Legislation

Corporation Tax Act 2010

Crossheading Field allowance: when held and unactivated amount

Find in this level

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

Corporation Tax Act 2010
Chapter 7 REDUCTION OF SUPPLEMENTARY CHARGE FOR ELIGIBLE OIL FIELDS

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

Privacy Cookies Terms