Paragraph 92

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

Amend section 492 (treatment of oil extraction activities etc for tax purposes) as follows.

(2)

Omit subsection (2).

F1(3)

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Annotations

F1: Sch. 1 para. 92(3) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)