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»Ê¹ÚÌåÓýapp Supplementary Charge â€� Introduction

»Ê¹ÚÌåÓýapp Supplementary Charge â€� Commencement

»Ê¹ÚÌåÓýapp Supplementary Charge â€� »Ê¹ÚÌåÓýapp meaning of “Adjusted Ring Fence Profitsâ€�

»Ê¹ÚÌåÓýapp Supplementary Charge â€� »Ê¹ÚÌåÓýapp meaning of “Finance Costsâ€�

»Ê¹ÚÌåÓýapp Supplementary Charge â€� »Ê¹ÚÌåÓýapp Meaning of “Finance Leaseâ€� and “Accountsâ€�

»Ê¹ÚÌåÓýapp Supplementary Charge â€� Management Provisions

»Ê¹ÚÌåÓýapp Supplementary Charge â€� Interaction with Ring Fence losses

»Ê¹ÚÌåÓýapp Supplementary Charge - No supplementary charge losses or adjusted ring fence losses

»Ê¹ÚÌåÓýapp Supplementary Charge - Negative financing costs

»Ê¹ÚÌåÓýapp Supplementary Charge - Ring fence trading profit with negative financing costs

»Ê¹ÚÌåÓýapp Supplementary Charge â€� Ring fence trading loss with negative finance costs

»Ê¹ÚÌåÓýapp Supplementary Charge â€� Example 1 - »Ê¹ÚÌåÓýapp carry forward of a CT Ring Fence loss and a shadow computation tracking financing costs

»Ê¹ÚÌåÓýapp Supplementary Charge â€� Example 2 - Group relief of Corporation Tax Ring Fence Loss and a shadow computation tracking financing costs

»Ê¹ÚÌåÓýapp Supplementary Charge - Restriction of relief in respect of decommissioning expenditure: Overview

»Ê¹ÚÌåÓýapp Supplementary Charge - Restriction of relief in respect of decommissioning expenditure: »Ê¹ÚÌåÓýapp amount of restriction

»Ê¹ÚÌåÓýapp Supplementary Charge - Increase of relief in respect of decommissioning expenditure where the expenditure is taken into account for PRT purposes: Overview

»Ê¹ÚÌåÓýapp Supplementary Charge - Increase of relief in respect of decommissioning expenditure where such expenditure is taken into account for PRT purposes: »Ê¹ÚÌåÓýapp amount of additional deduction