OT26080 - Capital Allowances: Exploration Expenditure Supplement: Contents
|
Introduction |
|
|
Qualifying Companies and Qualifying Expenditure |
|
|
Accounting Periods |
|
|
Unrelieved Group Ring Fence Profits |
|
|
Relevant percentage for calculating the EES |
|
|
Pre-Commencement Supplement |
|
|
Licence disposals and group relief - reductions to the pre-commencement mixed pool |
|
|
Claims for pre-commencement EES |
|
|
Post-Commencement Period |
|
|
Ring fence losses and Qualifying E&A losses |
|
|
Pools of qualifying E&A losses and non-qualifying losses |
|
|
Post-commencement EES - Using the pools |
|
|
Post-commencement EES pools - Straddling periods |
