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Legislation
Corporation Tax Act 2010

CHAPTER 9 Supplementary charge: cluster area allowance

  • 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
  1. Part 8 Oil activities
  2. CHAPTER 9 Supplementary charge: cluster area allowance

CHAPTER 9 Supplementary charge: cluster area allowance

From legislation.gov.uk

Contents

  1. Crossheading Introduction
  2. Crossheading Determination of cluster areas
  3. Crossheading Meaning of “investment expenditure”
  4. Crossheading Cluster area allowance
  5. Crossheading Reduction of adjusted ring fence profits
  6. Crossheading Activated and unactivated allowance: basic calculation rules
  7. Crossheading Changes in equity share: reference periods
  8. Crossheading Changes in equity share: activation of allowance
  9. Crossheading Transfers of allowance on disposal of equity share
  10. Crossheading Use of allowance attributable to unlicensed area
  11. Crossheading Miscellaneous
  12. Crossheading Interpretation
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