# Finance Act 2015, Paragraph 8


(1) This paragraph applies if, in the absence of this Schedule, a company would under section 335 or 336 of CTA 2010 carry all or part of a pool of field allowances into the accounting period in which 1 April 2015 falls (“the commencement period”).
(2) The amount that would be carried into that accounting period is to be treated for the purposes of Chapter 6A of Part 8 of CTA 2010 (inserted by paragraph 2) as an amount of activated investment allowance carried forward to the commencement period under section 332EA of that Act.

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Source: https://www.legislation.gov.uk/ukpga/2015/11/schedule/12/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2015/schedule-12/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.