Chapter 6 Supplementary charge in respect of ring fence trades
United Kingdom
- 330Supplementary charge in respect of ring fence trades
- 330ZAOrdering of allowances
- 330ADecommissioning expenditure taken into account in calculating ring fence profits
- 330BDecommissioning expenditure taken into account for PRT purposes
- 330CMeaning of “decommissioning expenditure”
- 331Meaning of “financing costs” etc
- 332Assessment, recovery and postponement of supplementary charge