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Legislation

Corporation Tax Act 2010

Crossheading Activated and unactivated allowance: basic calculation rules

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Section 356E Activation of allowance: no change of equity share
Section 356EA The closing balance of unactivated allowance for an accounting period
Section 356EB Carrying forward of unactivated allowance

CHAPTER 8 Supplementary charge: onshore allowance
Crossheading Activated and unactivated allowance: basic calculation rules

Crossheading Activated and unactivated allowance: basic calculation rules

From legislation.gov.uk

Contents

Section 356E Activation of allowance: no change of equity share
Section 356EA The closing balance of unactivated allowance for an accounting period
Section 356EB Carrying forward of unactivated allowance