Schedules
SCHEDULE 1Minor and consequential amendments
Part 1Income and Corporation Taxes Act 1988
142
1
Amend Schedule 19B (petroleum extraction activities: exploration expenditure supplement) as follows.
2
In paragraph 15(2)
(supplement in respect of a post-commencement period) for “Part 4 of Schedule 19C” substitute “
sections 321 to 329 of CTA 2010
”
.
3
In paragraph 18A(5)
(special rule for straddling periods) for “paragraph 18 of Schedule 19C for the purposes of Part 4 of that Schedule” substitute “
section 324 of CTA 2010
”
.