Income and Corporation Taxes Act 1988 (c. 1)

SCHEDULES

Valid from 22/07/2004

[F1 SCHEDULE 19B U.K. Petroleum extraction activities: exploration expenditure supplement

Textual Amendments

F1 Sch. 19B inserted (22.7.2004) by Finance Act 2004 (c. 12), s. 286(3), Sch. 38

Part 2 U.K. Application and interpretation

Limit on number of accounting periods for which supplement may be claimed U.K.

5 (1) A company may claim supplement under this Schedule in respect of no more than 6 accounting periods.

(2) The accounting periods in respect of which claims are made need not be consecutive.]