Activated and unactivated allowance: basic calculation rules Activated and unactivated allowance: basic calculation rulesF1
- 332FActivation of allowance: no change of equity share
- 332FAThe closing balance of unactivated allowance for an accounting period
- 332FBActivation limit for former additionally-developed fields
- 332FCCarrying forward of unactivated allowance
Annotations
Textual amendments
- F1
Pt. 8 Ch. 6A inserted (with effect in accordance with Sch. 12 para. 5 7 8 of the amending Act) by Finance Act 2015 (c. 11), Sch. 12 para. 2
Notes on Chapter 6A
Modifications
- C1
Pt. 8 Ch. 6A restricted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 13 para. 6(2)