SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 1Income and Corporation Taxes Act 1988

92

1

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

2

Omit subsection (2).

F13

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .