Activated and unactivated allowance: basic calculation rules Activated and unactivated allowance: basic calculation rulesF1
- 356JHActivation of allowance: no change of equity share
- 356JHAThe closing balance of unactivated allowance for an accounting period
- 356JHBCarrying forward of unactivated allowance
Annotations
Textual amendments
- F1
Pt. 8 Ch. 9 inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 13 para. 2
Notes on Chapter 9
Modifications
- C1
Pt. 8 Ch. 9 restricted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 13 para. 6(2)