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

1. OT21200

   The Supplementary Charge – Introduction
2. OT21202

   The Supplementary Charge – Commencement
3. OT21204

   The Supplementary Charge – The meaning of “Adjusted Ring Fence Profits”
4. OT21206

   The Supplementary Charge – The meaning of “Finance Costs”
5. OT21209

   The Supplementary Charge – The Meaning of “Finance Lease” and “Accounts”
6. OT21215

   The Supplementary Charge – Management Provisions
7. OT21218

   The Supplementary Charge – 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 – Ring fence trading loss with negative finance costs
12. OT21223

    The Supplementary Charge – Example 1 - The carry forward of a CT Ring Fence loss and a shadow computation tracking financing costs
13. OT21224

    The Supplementary Charge – 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