Chapter 8 Supplementary charge: onshore allowanceF1
United Kingdom
- Introduction
- Onshore allowance
- Reduction of adjusted ring fence profits
- Activated and unactivated allowance: basic calculation rules
- Transfer of allowances between sites
- Changes in equity share: activation of allowance
- Transfers of allowance on disposal of equity share
- Miscellaneous
- Interpretation
Annotations
Textual amendments
- F1
Pt. 8 Ch. 8 inserted (with effect in accordance with Sch. 15 paras. 6(1), 9(2) of the amending Act) by Finance Act 2014 (c. 26), Sch. 15 para. 3