SCHEDULES

SCHEDULE 1Consequential amendments

Part 2Other enactments

Taxation of Chargeable Gains Act 1992 (c. 12)

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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 ”.