Extended ring fence expenditure

Legislation/Regulatory – FA2014 s. 69 ; FA2015 s. 47

Onshore allowance

Legislation/Regulatory – FA2014 s. 70

Reduction in rate of supplementary

Legislation/Regulatory – FA2015 s. 48
HMRC Guidance – OT00190

Reinvestment after pre-trading disposal

Legislation/Regulatory – FA2014 s. 71 ; TCGA92 s. 198J

Substantial shareholder, exemption

Legislation/Regulatory – FA2014 s. 72

Supplementary charge

Amendments relatinf to investment allowance and cluster area allowance

Legislation/Regulatory – FA2015 s. 51

Cluster area allowance

Legislation/Regulatory – FA2015 s. 50

Investment allowance

Legislation/Regulatory – FA2015 s. 49