SCHEDULES

SCHEDULE 33 U.K. PRT: elections for oil fields to become non-taxable

Part 2 U.K. Other amendments

OTA 1975 U.K.

2 U.K. In section 6 of OTA 1975 (allowances of unrelievable loss from abandoned field), in subsection (1A), after “this Act” insert “ and paragraph 5 of Schedule 20A to the Finance Act 1993 ”.