Finance Act 2015

This section has no associated Explanatory Notes

3U.K.In section 330 (supplementary charge in respect of ring fence trades), for subsection (5) substitute—

(5)This Chapter is subject to—

(a)Chapter 6A (reduction of supplementary charge: investment allowance),

(b)Chapter 8 (reduction of supplementary charge: onshore allowance), and

(c)Chapter 9 (reduction of supplementary charge: cluster area allowance).