Corporation Tax Act 2010, Cross Heading: Finance Act 1999 is up to date with all changes known to be in force on or before 09 March 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.
300U.K.The Finance Act 1999 is amended as follows.
301U.K.In section 97 (supplementary provisions) in subsection (2)(a) for “section 839 of the Taxes Act 1988” substitute “ section 1122 of the Corporation Tax Act 2010 ”.
302U.K.In section 98(7) (qualifying assets) after paragraph (a) insert—
“(aa)Part 8 of the Corporation Tax Act 2010 (oil activities); and”.
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