http://www.legislation.gov.uk/ukpga/2006/25/section/151/2010-04-01Finance Act 2006An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-01-12Expert Participation2010-04-01Part 5OilNomination schemeF1151Nomination excesses and corporation tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .