Cross-field allowance
Associated companies
Legislation/Regulatory –
FA87 Sch. 14, para. 10
Elections
Legislation/Regulatory –
FA87 Sch. 14
New fields
HMRC Guidance –
OT19260
Qualifying expenditure
Legislation/Regulatory –
FA87 Sch. 14
Receiving field
Effect on
Legislation/Regulatory –
FA87 Sch. 14
Limit on amount of tax payable
Legislation/Regulatory –
FA87 Sch. 14
Relevant new fields
Legislation/Regulatory –
FA87 Sch. 14
