Cross references

S. 6: meaning of “chargeable period”.

S. 9(2): entitlement to claim allowances for fixtures, where a prior claim under Pt. 6 made.

S. 324: calculation of net allowances given for the purposes of balancing adjustments for IBAs to include any research and development allowances given.

S. 335: research and development allowances to be treated as given at the end of a chargeable period.

S. 553: certain forms of consideration given for the disposal of some types of oil production licence to be treated as nil for the purposes of Pt. 6.

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