Article 3 Amendment of the Corporation Tax Act 2010
In section 355 (meaning of “ultra high pressure/high temperature oil field”)—
(a)
in paragraph (a) for “1034” substitute “862”, and
(b)
in paragraph (b) for “176.67” substitute “166”.
In section 355 (meaning of “ultra high pressure/high temperature oil field”)—
in paragraph (a) for “1034” substitute “862”, and
in paragraph (b) for “176.67” substitute “166”.