Statute
Section 356DA — Finance Act 2014: Carrying forward of activated allowance
Text of the provision Official document
Carrying forward of activated allowance 356DA 1 This section applies where, in the case of a company and an accounting period—
a the cumulative total amount of activated allowance (see section 356D(2)), is greater than b 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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