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Changes over time for: Section 90
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Version Superseded: 01/04/2010
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Finance Act 2009, Section 90 is up to date with all changes known to be in force on or before 24 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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90Supplementary charge: reduction for certain new oil fieldsU.K.
This section has no associated Explanatory Notes
(1)Schedule 44 contains provision for the reduction of the supplementary charge under section 501A of ICTA on companies that are, or have been, licensees in new oil fields.
(2)In section 501A of ICTA, after subsection (11) insert—
“(12)This section is subject to Schedule 44 to the Finance Act 2009.”
(3)This section and Schedule 44 have effect in relation to accounting periods ending on or after 22 April 2009.
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