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 356JHA
The closing balance of unactivated allowance for an accounting period
Section 356JHA sets out how to calculate the closing balance of unactivated cluster area allowance held by a company for a given accounting period and cluster area.
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.