- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Corporation Tax Act 2010
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Rhagor o Adnoddau
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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
346Reduction of field allowance if equity disposed of
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adran has no associated
Nodiadau Esboniadol
(1)The unactivated amount of the field allowance for the new oil field which the transferor holds immediately before the disposal is to be reduced by the following amount—
where—
F is the unactivated amount of the field allowance which the transferor holds immediately before the disposal,
E1 is the transferor’s share of the equity in the new oil field immediately before the disposal, and
E2 is the transferor’s share of the equity in the new oil field immediately after the disposal.
(2)This section has effect at the end of the day on which the disposal takes place.
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