OT26105 - Capital allowances: ring fence expenditure supplement: contents

1. OT26106

   Introduction
2. OT26108

   Conditions for relief: outline
3. OT26110

   Relevant percentage for calculating the Supplement
4. OT26115

   Accounting Periods
5. OT26120

   Limit on number of accounting periods for which supplement may be claimed
6. OT26125

   Unrelieved Group Ring Fence Profits
7. OT26130

   Pre-commencement Supplement
8. OT26135

   Qualifying pre-commencement expenditure
9. OT26140

   The mixed pool of qualifying pre-commencement expenditure and supplement
10. OT26145

    Pre-commencement mixed pool : Reduction in respect of disposal proceeds under the Capital allowance Act
11. OT26150

    Pre commencement mixed pool: Reduction in respect of unrelieved group ring fence profits
12. OT26155

    Supplement in respect of a post-commencement period
13. OT26160

    Ring fence losses and qualifying and non-qualifying E&A losses
14. OT26165

    Ring fence loss – the special rule for straddling periods
15. OT26170

    Ring fence losses - Post-commencement pools of losses
16. OT26175

    The reference amount for a post-commencement period
17. OT26180

    Post-commencement pool: Reduction in respect of utilised ring fence losses
18. OT26185

    Post-commencement pool: Reductions in respect of unrelieved group ring fence profits
19. OT26190

    Calculating the supplement due