OT21400 - Corporation Tax Ring Fence: Field Allowance: Contents


OT21401 The background and underlying policy
OT21405 What is the field allowance?
OT21407 Previously decommissioned fields
OT21410 Definition of a qualifying field.
OT21415 The total amount of field allowance available
OT21420 Overview of the amount available
OT21425 The unactivated amount of a field allowance
OT21430 Amount of field allowance for an accounting period where equity share is unchanged
OT21435 Amount of field allowance for an accounting period where equity share changes
OT21440 Transfer of field allowance where the equity share changes
OT21445 Application of field allowance after changes to adjusted ring fence profits
OT21450 Changes to the legislation may be made by Regulation
OT21455 Authorisation of development