Activated and unactivated allowance: basic calculation rules Activated and unactivated allowance: basic calculation rulesF1
- 356EActivation of allowance: no change of equity share
- 356EAThe closing balance of unactivated allowance for an accounting period
- 356EBCarrying forward of unactivated allowance
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