OT26105 - Capital allowances: ring fence expenditure supplement: contents

  1. OT26106
    Introduction
  2. OT26108
    Conditions for relief: outline
  3. OT26110
    Relevant percentage for calculating the Supplement
  4. OT26115
    Accounting Periods
  5. OT26120
    Limit on number of accounting periods for which supplement may be claimed
  6. OT26125
    Unrelieved Group Ring Fence Profits
  7. OT26130
    Pre-commencement Supplement
  8. OT26135
    Qualifying pre-commencement expenditure
  9. OT26140
    The mixed pool of qualifying pre-commencement expenditure and supplement
  10. OT26145
    Pre-commencement mixed pool : Reduction in respect of disposal proceeds under the Capital allowance Act
  11. OT26150
    Pre commencement mixed pool: Reduction in respect of unrelieved group ring fence profits
  12. OT26155
    Supplement in respect of a post-commencement period
  13. OT26160
    Ring fence losses and qualifying and non-qualifying E&A losses
  14. OT26165
    Ring fence loss 鈥� the special rule for straddling periods
  15. OT26170
    Ring fence losses - Post-commencement pools of losses
  16. OT26175
    The reference amount for a post-commencement period
  17. OT26180
    Post-commencement pool: Reduction in respect of utilised ring fence losses
  18. OT26185
    Post-commencement pool: Reductions in respect of unrelieved group ring fence profits
  19. OT26190
    Calculating the supplement due