Oil industry Oil industry
- 62Expenditure on and under abandonment guarantees.
- 63Relief for reimbursement expenditure under abandonment guarantees.
- 64Relief for expenditure incurred by a participator in meeting defaulter’s abandonment expenditure.
- 65Reimbursement by defaulter in respect of certain abandonment expenditure.
- 66Restriction on setting ACT against liability to corporation tax on profits from oil extraction activities etc.
- 67. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Notes on Chapter I
Commencement
- I1
Chapter I partly in force at 4.5.1988 due to retrospective effect of s. 74(5)