OT21581 - Investment Allowance: Carry forward of generated allowance

CTA10\S332FC

Any unactivated allowance is carried forward to the following accounting period. This is calculated by taking the total investment allowance for the field for the period, adding any brought forward amounts (CTA10\S332FA) and subtracting any amounts of activated allowance for the period.

The company may have carried forward balances of both activated and unactivated investment allowance.