Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2010 section 332A
Overview
Section 332A provides an overview of the investment allowance regime under Chapter 6A, which gives tax relief for certain expenditure on qualifying oil fields by reducing a company's adjusted ring fence profits.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.