SCHEDULES
SCHEDULE 1Consequential amendments
Part 2Other enactments
Taxation of Chargeable Gains Act 1992 (c. 12)
440
In section 198(5)(b)
(replacement of business assets used in connection with oil fields) after “the Taxes Act” insert “
or defined as “oil-related activities” in section 16(2) of ITTOIA 2005
”
.