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 356C
Generation of onshore allowance
Section 356C explains how companies generate onshore allowance when they incur qualifying capital expenditure on onshore oil sites, including the rate of allowance, the conditions for expenditure to qualify, and how expenditure is attributed to particular sites.
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.