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HMRC internal manual

Oil Taxation Manual

From
HM Revenue & Customs
Updated
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Capital allowances: extended ring fence expenditure supplement for onshore activities: the reference amount for a post-commencement period

CTA2010\S329T

The reference amount for a post-commencement period is the amount in the onshore ring fence pool remaining after any reductions required for utilised onshore ring fence losses CTA2010\S329R (OT26270) and unrelieved group ring fence profits CTA2010\S329S (OT26275).