# Finance Act 2004, Section 286: Petroleum extraction activities: exploration expenditure supplement


(1) Chapter 5 of Part 12 of the Taxes Act 1988 (petroleum extraction activities) is amended as follows.
(2) After section 496 (tariff receipts) insert—
Exploration expenditure supplement
496A Schedule 19B to this Act (exploration expenditure supplement) shall have effect.
.
(3) Before Schedule 20 insert the Schedule 19B set out in Schedule 38 to this Act.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/section/286 (the official version)
Page: https://openlegislation.uk/finance-act-2004/section-286
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.