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Corporation Tax Act 2010
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Changes over time for: Section 335
Version Superseded: 26/03/2015
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- 01/04/2010- Amendment
- 14/03/2012
Point in time - 26/03/2015- Amendment
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Corporation Tax Act 2010, Section 335 is up to date with all changes known to be in force on or before 12 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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335Carrying part of pool of field allowances into following periodU.K.
This section has no associated Explanatory Notes
(1)This section applies if —
(a)a company has a pool of field allowances for an accounting period (“accounting period 1”), and
(b)the company's adjusted ring fence profits for accounting period 1 are reduced to nil in accordance with section 333(2).
(2)A part of the company's pool of field allowances for accounting period 1 is to be carried into the following accounting period (“accounting period 2”).
(3)The part to be carried into accounting period 2 is—
where—
F is the amount of the company's pool of field allowances for accounting period 1, and
P is the amount of the adjusted ring fence profits for accounting period 1.
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