SCHEDULES
SCHEDULE 18 Repeals
Part VII Income tax and corporation tax
(7) Oil extraction
Chapter | Short title | Extent of repeal |
|---|---|---|
1988 c. 1. | The Income and Corporation Taxes Act 1988. | In section 502(1), in the definition of “oil extraction activities", in paragraph (c) the words “as far as dry land in the United Kingdom". |
This repeal has effect in accordance with section 55(2) of this Act.