# Corporation Tax Act 2010, Paragraph 183


In paragraph 8(2B)(b) of Schedule 1 (allowable expenditure: use of new asset otherwise than in connection with taxable field) for “section 492(1) of the Income and Corporation Taxes Act 1988” substitute “ the definition of “oil-related activities:rdquo: in section 274 of the Corporation Tax Act 2010 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/183 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-183
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.