Statute
Section 356JGA — Corporation Tax Act 2010: Carrying forward of activated allowance
Text of the provision Official document
Carrying forward of activated allowance 356JGA 1 This section applies where, in the case of a company and an accounting period, the cumulative total amount of activated allowance (see section 356JG(2)) is greater than the adjusted ring fence profits.
2 The difference is carried forward to the next accounting period.
Official source: legislation.gov.uk
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