OT21550 - Corporation tax ring fence: investment allowance: contents
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OT21555Introduction
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OT21560Requirements to generate allowance
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OT21562Meaning of 'investment expenditure'
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OT21563Capital expenditure
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OT21564Operating and leasing expenditure
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OT21564AOperating and leasing expenditure 鈥� Operating expenditure
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OT21564BOperating and leasing expenditure 鈥� Leasing expenditure
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OT21564COperating and leasing expenditure 鈥� Restrictions
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OT21565Meaning of /'qualifying oil field'
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OT21566Expenditure incurred before a field is determined
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OT21567Disqualifying conditions
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OT21568Interaction with field allowances
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OT21570How allowance is activated
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OT21580How allowance is used
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OT21581Carry forward of generated allowance
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OT21583Carry forward of activated allowance
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OT21584Changes in equity share
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OT21585Transfer of allowance on disposal and acquisition of equity share
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OT21590Cluster area allowance