{
  "url": "https://openlegislation.uk/finance-act-2015/schedule-11/paragraph-12",
  "json_url": "https://openlegislation.uk/finance-act-2015/schedule-11/paragraph-12.json",
  "legislation": "ukpga/2015/11",
  "legislation_title": "Finance Act 2015",
  "legislation_url": "https://openlegislation.uk/finance-act-2015",
  "path": "schedule/11/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": null,
  "text": "(1) Schedule 4 to CTA 2010 (index of defined expressions) is amended as follows.\n(2) The following definitions are inserted at the appropriate places—\n“\nthe initial 6 periods (in Chapter 5 of Part 8)\nsection 311(1A)\n”;\n“\nthe additional 4 periods (in Chapter 5 of Part 8)\nsection 311(1A)\n”.\n(3) The following definitions are omitted—\n“\nthe commencement period (in Chapter 5A of Part 8)\nsection 329D(1)\n”;\n“\noffshore oil-related activities (in Chapter 5A of Part 8)\nsection 329C(3)\n”;\n“\nonshore oil-related activities (in Chapter 5A of Part 8)\nsection 329C(2)\n”;\n“\nonshore ring fence loss (in Chapter 5A of Part 8)\nsection 329P\n”;\n“\nthe onshore ring fence pool (in Chapter 5A of Part 8)\nsection 329Q\n”;\n“\nthe period of the loss (in Chapter 5A of Part 8)\nsection 329P\n”;\n“\npost-commencement additional supplement (in Chapter 5A of Part 8)\nsection 329N(1)\n”;\n“\nthe post-commencement additional supplement provisions (in Chapter 5A of Part 8)\nsection 329N(4)\n”;\n“\npost-commencement period (in Chapter 5A of Part 8)\nsection 329D(1)\n”;\n“\npre-commencement additional supplement (in Chapter 5A of Part 8)\nsection 329I(1)\n”;\n“\npre-commencement period (in Chapter 5A of Part 8)\nsection 329D(1)\n”;\n“\nqualifying company (in Chapter 5A of Part 8)\nsection 329B\n”;\n“\nqualifying pre-commencement onshore expenditure (in Chapter 5A of Part 8)\nsection 329G\n”;\n“\nthe relevant percentage (in Chapter 5A of Part 8)\nsection 329E\n”;\n“\nstraddling period (in Chapter 5A of Part 8)\nsection 329D(3)\n”;\n“\nunrelieved group ring fence profits (in Chapter 5A of Part 8)\nsection 329H\n”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2015/11/schedule/11/paragraph/12",
    "retrieved_at": "2026-10-29T09:07:01.784220+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}