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Part 2 Application and interpretation

United Kingdom

  1. Qualifying companies
  2. Accounting periods
  3. The relevant percentage
  4. Limit on number of accounting periods for which supplement may be claimed
  5. Qualifying pre-commencement expenditure
  6. Unrelieved group ring fence profits for accounting periods
  7. Taxable ring fence profits of an accounting period

Notes on Schedule 19C

Textual amendments

F1

Sch. 19C repealed (1.4.2010 with effect in accordance with s. 1184(1) of the repealing Act) by Corporation Tax Act 2010 (c. 4), Sch. 1 para. 143, Sch. 3 Pt. 1 (with Sch. 2)

F2

Sch. 19C inserted (19.7.2006) by Finance Act 2006 (c. 25), s. 154(11), Sch. 19