Onshore allowance Onshore allowanceF1
United Kingdom
- 356CGeneration of onshore allowance
- 356CADisqualifying conditions for section 356C(4)(b)
- 356CAAExpenditure on acquisition of asset: further disqualifying conditions
- 356CBExpenditure not related to an established site
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