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Legislation

Corporation Tax Act 2010

Crossheading Application and interpretation

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Section 329B Qualifying companies
Section 329C Onshore and offshore oil-related activities
Section 329D Accounting periods and straddling periods
Section 329E The relevant percentage
Section 329F Restrictions on accounting periods for which additional supplement may be claimed
Section 329G Qualifying pre-commencement onshore expenditure
Section 329H Unrelieved group ring fence profits

Application and interpretation
Unrelieved group ring fence profits

Section 329H | Unrelieved group ring fence profits

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed