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Corporation Tax Act 2010

Changes over time for: Section 341

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341Activation of field allowanceU.K.
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(1)An amount of the company's field allowance for the new oil field is to be activated in respect of the accounting period.

(2)The amount of the field allowance to be activated is the smallest of the following amounts—

(a)the relevant activation limit,

(b)the company's relevant income from the field in the accounting period, and

(c)the unactivated amount of the field allowance which the company holds at the beginning of the accounting period.

(3)The relevant activation limit is—

where—

T is the amount of the total field allowance for the field (see section 356),

E is the company's share of the equity in the field during the accounting period, and

N is the number of days in the accounting period.

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