OT21195 - Corporation tax ring fence: the supplementary charge: contents

  1. OT21200
    The Supplementary Charge 鈥� Introduction
  2. OT21202
    The Supplementary Charge 鈥� Commencement
  3. OT21204
    The Supplementary Charge 鈥� The meaning of 鈥淎djusted Ring Fence Profits鈥�
  4. OT21206
    The Supplementary Charge 鈥� The meaning of 鈥淔inance Costs鈥�
  5. OT21209
    The Supplementary Charge 鈥� The Meaning of 鈥淔inance Lease鈥� and 鈥淎ccounts鈥�
  6. OT21215
    The Supplementary Charge 鈥� Management Provisions
  7. OT21218
    The Supplementary Charge 鈥� Interaction with Ring Fence losses
  8. OT21219
    The Supplementary Charge - No supplementary charge losses or adjusted ring fence losses
  9. OT21220
    The Supplementary Charge - Negative financing costs
  10. OT21221
    The Supplementary Charge - Ring fence trading profit with negative financing costs
  11. OT21222
    The Supplementary Charge 鈥� Ring fence trading loss with negative finance costs
  12. OT21223
    The Supplementary Charge 鈥� Example 1 - The carry forward of a CT Ring Fence loss and a shadow computation tracking financing costs
  13. OT21224
    The Supplementary Charge 鈥� Example 2 - Group relief of Corporation Tax Ring Fence Loss and a shadow computation tracking financing costs
  14. OT21228
    The Supplementary Charge - Restriction of relief in respect of decommissioning expenditure: Overview
  15. OT21230
    The Supplementary Charge - Restriction of relief in respect of decommissioning expenditure: The amount of restriction
  16. OT21231
    The Supplementary Charge - Increase of relief in respect of decommissioning expenditure where the expenditure is taken into account for PRT purposes: Overview
  17. OT21233
    The Supplementary Charge - Increase of relief in respect of decommissioning expenditure where such expenditure is taken into account for PRT purposes: The amount of additional deduction