»Ê¹ÚÌåÓýapp

[Field Allowance was superseded by Investment Allowance which was introduced by Fiance Act 2015 and applies to expenditure incurred on or after 1 April 2015. See OT21550 for guidance on Investment Allowance.]

»Ê¹ÚÌåÓýapp unactivated amount of a field allowance is one of the limits in determining the field allowance activated for an accounting period. »Ê¹ÚÌåÓýapp unactivated amount takes account of amounts already activated and changes in equity interest in the field.

»Ê¹ÚÌåÓýapp unactivated amount at a particular time is the total of the field allowance which the company held before that time, plus any field allowance received because of the acquisition of a further equity share, less the field allowance already activated for earlier accounting periods or reference periods less any reductions in field allowance because of equity share disposals.