CHAPTER 9 Supplementary charge: cluster area allowance
From legislation.gov.uk
Contents
- Crossheading Introduction
- Crossheading Determination of cluster areas
- Crossheading Meaning of “investment expenditure”
- Crossheading Cluster area allowance
- Crossheading Reduction of adjusted ring fence profits
- Crossheading Activated and unactivated allowance: basic calculation rules
- Crossheading Changes in equity share: reference periods
- Crossheading Changes in equity share: activation of allowance
- Crossheading Transfers of allowance on disposal of equity share
- Crossheading Use of allowance attributable to unlicensed area
- Crossheading Miscellaneous
- Crossheading Interpretation