OpenLegislation

Part 1 INCOME TAX RELIEFF1

United Kingdom Repealed

  1. 1Introductory
  2. 2Oil activities
  3. 3Paragraph 3
  4. 4Paragraph 4
  5. 5Paragraph 5
  6. 6Requirement as to the money raised
  7. 7Paragraph 7
  8. 8Paragraph 8
  9. 9Repayment supplements
  10. 10Designated period
  11. 11Paragraph 11
  12. 12Unquoted company requirement
  13. 13Paragraph 13
  14. 14Royalties and licence fees
  15. 15Value received by individual etc.
  16. 16Paragraph 16
  17. 17Paragraph 17
  18. 18Paragraph 18
  19. 19Repayment of share capital
  20. 20Paragraph 20
  21. 21Paragraph 21
  22. 22Claims
  23. 23Information
  24. 24Interpretation

Annotations

Textual amendments

F1

Sch. 15 Pt. 1 repealed (with effect in accordance with s. 1034(1)(3) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 2 (with Sch. 2)