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Corporation Tax Act 2009
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- UK Public General Acts
- 2009 c. 4
- SCHEDULE 1
- Part 1
- Paragraph 284
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284(1)Amend Schedule 19C (petroleum extraction activities: ring fence expenditure supplement) as follows.U.K.
(2)In paragraph 6(6)—
(a)in paragraph (a), for “paragraph 14 of Schedule 20 to the Finance Act 2000” substitute “ section 1045 of CTA 2009 ”, and
(b)in paragraph (b), for “that Schedule” substitute “ section 1054 of that Act ”.
(3)In paragraph 6(9) for the words from “qualifying expenditure” to “2002” substitute “ qualifying Chapter 5 expenditure as defined by section 1076 of CTA 2009 ”.
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