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 Activated and unactivated allowance: basic calculation rules

Find in this level

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

Corporation Tax Act 2010
CHAPTER 8 Supplementary charge: onshore allowance

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

Privacy Cookies Terms