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Legislation

Corporation Tax Act 2010

Crossheading Field allowance: when held and unactivated amount

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Section 337 Licensee to hold field allowance
Section 338 Holding a field allowance on acquisition of equity share
Section 339 Unactivated amount of field allowance

Field allowance: when held and unactivated amount
Holding a field allowance on acquisition of equity share

Section 338 | Holding a field allowance on acquisition of equity share

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed