FA 1980U.K.
3U.K.In Schedule 17 to FA 1980 (transfers of interests in oil fields), in paragraph 15 (terminal losses), after sub-paragraph (9) insert—
“(9A)This paragraph is subject to paragraph 5 of Schedule 20A to the Finance Act 1993.”
3U.K.In Schedule 17 to FA 1980 (transfers of interests in oil fields), in paragraph 15 (terminal losses), after sub-paragraph (9) insert—
“(9A)This paragraph is subject to paragraph 5 of Schedule 20A to the Finance Act 1993.”