Chapter 9 Supplementary charge: cluster area allowanceC1F1

1. Introduction
2. Determination of cluster areas
3. Meaning of “investment expenditure”
4. Cluster area allowance
5. Reduction of adjusted ring fence profits
6. Activated and unactivated allowance: basic calculation rules
7. Changes in equity share: reference periods
8. Changes in equity share: activation of allowance
9. Transfers of allowance on disposal of equity share
10. Use of allowance attributable to unlicensed area
11. Miscellaneous
12. Interpretation