OT26105 - Capital Allowances: Ring Fence Expenditure Supplement: Contents
Introduction |
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Conditions for relief - Outline |
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Relevant percentage for calculating the Supplement |
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Accounting Periods |
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Limit on Number of Accounting Periods for which supplement may be claimed |
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Unrelieved Group Ring Fence Profits |
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Pre-commencement Supplement |
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Qualifying pre-commencement expenditure |
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The mixed pool of qualifying pre-commencement expenditure and supplement |
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Pre-commencement mixed pool - Reduction in respect of disposal proceeds under the Capital Allowance Act |
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Pre commencement mixed pool - Reduction in respect of unrelieved group ring fence profits |
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Supplement in respect of a post-commencement period |
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Ring fence losses and qualifying and non-qualifying E&A losses |
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Ring fence loss - the special rule for straddling periods |
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Ring fence losses - Post-commencement pools of losses |
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The reference amount for a post-commencement period |
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Post-commencement pools - Reduction in respect of utilised ring fence losses |
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Post-commencement pools - Reductions in respect of unrelieved group ring fence profits |
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Calculating the supplement due |
