Schedules

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Oil Taxation Act 1983

184

(1)

Amend Schedule 2 (supplemental provisions as to receipts from qualifying assets) as follows.

(2)

In paragraph 11(2) for “section 500 of the Taxes Act” substitute “ sections 299 to 301 of the Corporation Tax Act 2010 ”.

(3)

In paragraph 11(3)(a) for “section 416 of the Taxes Act” substitute “ sections 450 and 451 of the Corporation Tax Act 2010 ”.

(4)

In paragraph 12(1) for “section 500 of the Taxes Act” substitute “ sections 299 to 301 of the Corporation Tax Act 2010 ”.