SCHEDULES
SCHEDULE 15Supplementary charge: onshore allowance
PART 3Commencement and transitional provision
8Straddling accounting periods
1
2
a
5 December 2013 (except where paragraph (b) applies);
b
1 January 2015, in relation to a company that makes an election under paragraph 7.
3
Expressions used in paragraph 9 or 10 and in Chapter 8 of Part 8 of CTA 2010 (as inserted by paragraph 3) have the same meaning in the paragraph concerned as in that Chapter.