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Changes over time for: Cross Heading: Oil industry
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 31/01/2013.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 1991, Cross Heading: Oil industry.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Oil industryU.K.
62 Expenditure on and under abandonment guarantees.U.K.
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63 Relief for reimbursement expenditure under abandonment guarantees.U.K.
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64 Relief for expenditure incurred by a participator in meeting defaulter’s abandonment expenditure.U.K.
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65 Reimbursement by defaulter in respect of certain abandonment expenditure.U.K.
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66 Restriction on setting ACT against liability to corporation tax on profits from oil extraction activities etc.U.K.
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67. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
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