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Legislation

Corporation Tax Act 2010

Crossheading Activated and unactivated allowance: basic calculation rules

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Section 356JH Activation of allowance: no change of equity share
Section 356JHA The closing balance of unactivated allowance for an accounting period
Section 356JHB Carrying forward of unactivated allowance

CHAPTER 9 Supplementary charge: cluster area allowance
Crossheading Activated and unactivated allowance: basic calculation rules

Crossheading Activated and unactivated allowance: basic calculation rules

From legislation.gov.uk

Contents

Section 356JH Activation of allowance: no change of equity share
Section 356JHA The closing balance of unactivated allowance for an accounting period
Section 356JHB Carrying forward of unactivated allowance