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Schedule 44 Supplementary charge: reduction for certain new oil fieldsF1C1

United Kingdom

  1. 1Reduction of adjusted ring fence profits
  2. 2Pool of field allowances
  3. 3Field allowance: when held and unactivated amount
  4. 4No change in equity share: activation of allowance
  5. 5Change in equity share: activation of allowance
  6. 6Change in equity share: transfer of field allowance
  7. 7Miscellaneous
  8. 8Interpretation

Annotations

Textual amendments

F1

Sch. 44 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 720, 3 Pt. 1 (with Sch. 2)

Modifications

C1

Sch. 44 modified (19.7.2011) by Finance Act 2011 (c. 11), s. 63(5)